Residence and domicile: amendments to the residence and domicile tax rules

Until full guidance is published, in addition to the frequently asked questions (FAQs), we are publishing the text of some answers to questions we have dealt with from members of the public and practitioners. We shall be adding more questions and answers over time.

Background

Changes to the residence and domicile tax rules were announced in the 2007 Pre-Budget Report. The final changes to the legislation have now received Royal Assent and can be found in sections 24 and 25 and schedule 7 of the Finance Act 2008 (PDF 47K).

If you have questions about the changes please initially refer to the

Residence and domicile: Frequently asked questions (FAQs)

Guidance on how to use the Remittance Basis of Taxation from April 2008

Liability to tax in the UK is explained in the IR20 booklet – Residents & non – residents

If you still need assistance please phone your own tax office or use the ‘Contact us’
link on the front page of the HMRC web site.