Statement of Practice 1/09 setting out the tax treatment of employees who are resident but not ordinarily resident in the UK and have a single contract of employment covering UK and overseas duties is to apply until 5 April 2011. Legislation was planned for Finance Bill 2010 but consultation has not yet resolved all outstanding issues HMRC said.
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Statement of Practice 1/09 setting out the tax treatment of employees who are resident but not ordinarily resident in the UK and have a single contract of employment covering UK and overseas duties is to apply until 5 April 2011. Legislation was planned for Finance Bill 2010 but consultation has not yet resolved all outstanding issues HMRC said.
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