HMRC Invites Comment On New Residence And Domicile Guidance

by Robin Pilgrim, LawAndTax-News.com, London

16 September 2008

Her Majesty's Revenue and Customs (HMRC) announced this week that it is inviting comments at an early stage from customers, tax practitioners and representative bodies to help shape the scope and structure of new residence and domicile guidance(IR20).

Although the IR20 guidance has been updated over the years to take account of some major policy developments, HMRC announced this week that it has now recognised that the time has come for a complete rewrite, in order to reflect changing circumstances such as increased international mobility since the IR20 was first written.

The current early thinking about the new guidance structure is based on the following chapter headings, HMRC revealed:

• Paying UK tax & the terms used;
• Residence in the UK;
• Domicile, Ordinary Residence and the Remittance Basis;
• Allowances and Reliefs;
• Double Taxation Agreements;
• When someone comes to the UK;
• When someone leaves the UK;
• Types of Income;
• Capital Gains Tax;
• National Insurance contributions;
• Appeals; and
• How to get further HMRC help

Individuals are therefore being invited to comment on the above issues related to the guidance, but not on the legislation, HMRC policy or practice on residence and domicile issues, or on individual cases.

Recommended