I don't do much personal tax stuff (know my own limitations) and have been asked whether a friend of mine will be considered resident for tax purposes next year. So I read the new rules and now my head hurts. I can feel a pass over to someone who understands them better than me coming on...
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KPMG flowchart
KPMG has a very nice flowchart - which doesn't, of course, mean you don't have to read the legislation etc - but it helps to clarify. (No - I'm not on commission!)
Ridiculous
The rules are ridiculously complex, but you may get some help from the status indicator tool here:
http://tools.hmrc.gov.uk/rift/investigate/SRT+-+Combined/en-GB/Attribute...
I have not tried this out yet so would be interested to know how anyone finds it.
Kewcumber - Sorry - already taken
The KPMG creators of the flow chart might be free though...
silly
Yes the rules are terribly complicated but now with the old scheme you were likely to be non resident with the statutory residency rules it is most likely than not that you will be considered to be resident in the UK in the year of departure even if you will be away for more than two years. Probably designed to earn more tax for the uk government
I've dealt with a good number of leavers & arrivers this year. The new rules do make planning awkward - explaining the effect of the 90day tie to clients is fun - but with a few small exceptions (when does a place where you stay become a home?) the results are definitive. The rules for split-year treatment seem quite strict.
The HMRC toolkit - when working - agrees to our working of the test. There is also a free app produced by Berwin Leighton Paisner (I have no connection) that appears to work well.
One thing to note is that the guidance booklet RDR3 is updated almost monthly - it seems that even HMRC haven't quite got the hang of it yet!