This guidance outlines HMRC’s view and interpretation of legislation and case law. The material is guidance only. It has no legal force, nor does it seek to set out regulation or practice. When it seeks to give practical examples of what the relevant law means, it contains HMRC interpretation of that law.
The guidance replaces IR20 Residents and non-residents: Liability to tax in the United Kingdom. Any practices associated with the IR20 – whether overtly expressed or not – will not apply from 6 April 2009, unless provided for outside the IR20 (in statute law, in case law, in published extra statutory concession, or in a guidance note).
You do not need to read this guidance if you live in the United Kingdom (UK) and pay UK tax on your UK income and chargeable gains and:
- you are remaining in the UK
- you have never received foreign income or foreign chargeable gains, or
- you have had foreign income or chargeable gains in the past and you paid UK tax on the foreign income or gains in the years when these arose/accrued.
Click here to download the full document in PDF format.
HMRC Note 6 - Residence, Domicile and the Remittance Basis
Authorised and Regulated by the Financial Services Authority
