Consultation on statutory definition of tax residence

Close date: 13 September 2012

The Government consults on introducing a statutory test to determine tax residence, to overcome uncertainty around the rules. The statutory framework will cover the tax residence of individuals only. It will apply to income tax, capital gains tax and inheritance tax, but it will not apply for non-tax purposes, for example national insurance contributions. The Government intends the changes to take effect from April 2013.
Consultation document: Statutory definition of tax residence: a consultation (PDF format, 374K) (on the HM Treasury website)