Residence, Domicile and the Remittance BasisThursday, January 13th, 2011
On 6 January 2011, HMRC published a revised version of booklet HMRC6 Residence, Domicile and the Remittance Basis. This booklet replaced the former IR20 Residents and non-residents: Liability to tax in the United Kingdom from 6 April 2009.
Part 5 of the HMRC6 booklet was last updated in February 2010 to reflect legislative changes made to the remittance basis rules. The latest version updates the other parts of the guidance.
HMRC does not consider that the latest revisions have altered the current position in most cases. However, individuals to whom the guidance applies can continue to rely on the wording in the previous version of HMRC6 for any tax liability that arises before 5 April 2011.