UK tax residence and domicile changes

In the 2011 Budget, the Government made a commitment to introduce a statutory tax residence test and simplify some of the remittance basis rules that apply to non-UK domiciled individuals. It has since issued two formal consultation documents and this briefing outlines the new rules proposed. The remittance basis changes take effect from April 2012 and the statutory residence test will apply from April 2013.

The new residence rules may be amended before they take effect but, as they stand, there is no transitional period. This means that some of the new tax residence tests will look backwards, to 2012/13 and earlier years, so visiting the UK or other actions before 6 April 2013 could affect an individual’s UK tax status for 2013/14 and later years.

Contact us for specific advice on your tax status

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