Residence

Residence

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My client has been non-resident for at least 10 years but is concerned by the introduction of HMRC6 - In particular para 1.5.22 since his wife and children still live in the UK in the family home. However my client left the Uk to take up employment in Germany and the conditions in para 8.5 of HMRC6 have been met.

If the conditions of para 8.5 are met, is para 1.5.22 relevant?

Thank you.

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