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Guidance on residence, domicile and remittance basis

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HMRC updated guidance note RDR1: Residence, Domicile and the Remittance Basis on 30 September 2015, replacing the October 2013 version. The main changes concern the extension of CGT to gains in relation to UK residential property of non-UK resident persons from 6 April 2015, and the new levels of remittance basis charge introduced from 6 April 2015. See