A Portuguese citizen was employed by a UK company to work in France. He'd never even set foot in the UK.
HMRC issued a Guidance Note for the Statutory Residence Test with the reference number RDR3 (link below)
Guidance would be greatly appreciated. I have a UK resident, non-domiciled client who earns around £50K from his job in the UK.
A couple from Salford face a £600,000 tax bill after a tribunal found they were still UK residents despite moving to Portugal more than 10 years ago.
Earlier this year HMRC introduced a new statutory residence test, which has been designed to provide greater certainty as to whether or not individuals are UK resi
New residence rules could have major financial implications for expats who spend some of their time in the UK each year.
With the new statutory residence test due to come in from April next year, taxpayers contemplating emigration have to prepare themselves to commit to a five-year period abroad, and comply with
HM Treasury has published the summary of responses and launched its outline of
The government has postponed for a full year the introduction of a statutory residence test