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Tax Faculty flags errors in HMRC guidance on statutory residence test

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HMRC published new guidance on 8 May to help taxpayers decide whether they are resident in the UK. Finance Bill 2013 puts the rules fixing an individual's tax residence on a statutory basis. A replacement for the current HMRC6 booklet will be available soon, HMRC said, to reflect the SRT and changes to the remittance basis.

The ICAEW Tax Faculty has pointed out that the guidance on residence and domicile refers to ordinary residence, a concept which the Finance Bill removes from the tax legislation.

“This part of HMRC’s new guidance seems to be a ‘cut and paste’ too far, the Faculty said. “We have contacted HMRC and advised them that the page needs correcting but in the meantime it is very confusing for taxpayers and agents.” The page had not been corrected by 15 May.