International Payroll - New guidance on residence and domicile status

Written by Ian Congreave - Filed under: Income Tax (Int) on April 20th, 2009

Booklet IR120 Residents and non-residents – Liability to tax in the United Kingdom has been replaced by a new booklet HMRC6, with the same title. It provides guidance for taxpayers who need to consider their residence, ordinary residence and domicile for Income Tax and Capital Gains Tax purposes. It also explains the Remittance Basis and when there might be a liability to pay the Remittance Basis Charge.