Government consults on definitions of ‘tax residence’ and ‘ordinary residence’

• Recommend on Facebook
• 
• Share on Linkedin
• share via Reddit
• Tweet about it
• Subscribe to the comments on this post
• Print for later
• Tell a friend

Proposals to clarify the tax status of individuals coming to work in the UK.

There are no statutory definitions of the terms “tax residence” and “ordinary residence”, with the result that there can be uncertainties over the tax status of individuals coming to work in the UK.  A new consultation document, published by HM Treasury and HMRC, seeks the views of interested parties on proposals to introduce a statutory test for “tax residence”.  In the case of “ordinary residence”, the options presented are to create a statutory definition or abolish the concept completely for most tax purposes.

Further information:

Statutory definition of tax residence: a consultation

Tags: HMRC, ordinary residence, Recent Payroll News, tax residence

This entry was posted on Friday, June 24th, 2011 at 09:54 and is filed under Tax Calculations. You can follow any responses to this entry through the RSS 2.0 feed. You can leave a response, or trackback from your own site.