Details

  • Type: Publication series
  • Date: 10/18/2013

United Kingdom – New Guidance on Residence and Domicile from HMRC 

KPMG LLP in the United Kingdom reports that following publication of the final legislation in July 2013, Her Majesty’s Revenue & Customs (HMRC) has now published its updated guidance on U.K. residence and domicile, taking into account the changes introduced with the Statutory Residence Test (SRT). With this new guidance -- known as “RDR1” -- which applies from April 6, 2013, HMRC appears to have moved away from providing detailed guidance on its interpretation of the legislation applicable to residence and domicile and to have adopted a policy of only providing general information with links to information published in other guidance notes or on the HMRC Web site.

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