HMRC has published RDR1: Guidance Note: Residence, Domicile and the Remittance Basis, which replaces the previous guidance in HMRC6 and applies from 6 April 2013. Readers are also referred to the separate guidance in RDR3: Statutory Residence Test.
HMRC added: ‘RDR1 does not yet incorporate the guidance on remittance basis changes from 2012, which are covered in Information note: changes to the remittance basis and Guidance notes: changes to the remittance basis [available on HMRC’s website].’
HMRC has also updated its FAQs on the special mixed fund rules introduced by FA 2013 Sch 6 and FAQs for employers operating PAYE in real time for expatriate employees.
HMRC has published RDR1: Guidance Note: Residence, Domicile and the Remittance Basis, which replaces the previous guidance in HMRC6 and applies from 6 April 2013. Readers are also referred to the separate guidance in RDR3: Statutory Residence Test.
HMRC added: ‘RDR1 does not yet incorporate the guidance on remittance basis changes from 2012, which are covered in Information note: changes to the remittance basis and Guidance notes: changes to the remittance basis [available on HMRC’s website].’
HMRC has also updated its FAQs on the special mixed fund rules introduced by FA 2013 Sch 6 and FAQs for employers operating PAYE in real time for expatriate employees.
