IR20 - Residents and non-residents Liability to tax in the United Kingdom

Note – this advice is maintained for archive purposes. HMRC’s current thinking on Residence and Domicile is encapsulated in HRMC Note 6. available for download at this site.

This current update of booklet IR20, which was last published in December 1999 and was subject to an update in February 2008, is only interim guidance. The only substantive amendments being made in this update of the booklet are to cover the changes to the residence and domicile rules resulting from the 2008 Budget and incorporated in statute in the Finance Act 2008. We recognise that the rest of this guidance needs updating and we expect to publish full replacement guidance soon, at which point the IR20 will be withdrawn. However, our customers said they would like IR20 to be updated to reflect the changes brought about by the 2008 Finance Act and this interim update provides that.

Click here to download HMRC IR20.