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statutory residence test
Statutory Residence Test Guidance
From 06 April 2013, an individual’s tax residence status in the UK is determined by using the Statutory Residence Test (SRT). HMRC have issued more guidance on the Test and have announced that an online Residence Indicator will be available for individuals to use in the near future. This will give an indication of UK [...]
2013/14 Essential Payroll Information
The Universal Tax Allowance System As announced at Budget 2012, the Age-Related allowances have been frozen for people born on or after 06 April 1948, i.e. turning 65 from the start of the 2013/14 tax year. Previously, these taxpayers could have expected to receive the first of the Age-Related allowances; however, these will no longer [...]
The Learn Centre’s Annual Conference
Maybe I am a bit ‘old school’, however, when a product or company makes a claim, this should be backed up by actions. In short, it needs to do what it says on the tin. Of course, I am making an obscure reference to the shocking news last week that some meat products were not [...]
The Learn Centre’s Annual Conference
March 05 – 07 2013 marks The Learn Centre’s 19th Annual HR, Payroll & Managing People Conference, taking place at the Menzies Welcombe Hotel in Stratford-upon-Avon. We have over 30 different payroll and HR modules scheduled this year with vastly-experienced guest speakers to guide you through the many changes that we can look forward to [...]
Draft Finance Bill 2013
The Government is committed to providing information on the measures in the Finance Bill at least three months prior to its introduction in Parliament and, where possible, the associated draft legislation. As such, HM Treasury have published their ‘Overview of Legislation in Draft’ (OLD) document together with Tax Information and Impact Note (TIIN) and Explanatory [...]
Statutory Residence Test
At Budget 2011, the Government announced that it would be introducing a statutory definition of UK tax residence. A consultation followed with the expectation that a Statutory Residence Test would be included in the Finance Bill 2012 and effective 06 April 2012. This would provide clear and concise rules on this complex and confusing area of [...]
Budget 2012 – Other
Statutory Residence Test At Budget 2011, the Chancellor announced that there would be a reform of the taxation on non-domiciled individuals and the introduction of a Statutory Residence Test. One of the reasons that this was prompted in the first instance was as a result of the long-running case involving Mr Robert Gaines-Copper and HMRC, [...]
Statutory residence test – Budget update
The Government have formerly announced that the Statutory Residence Test would be legislated in Finance Bill 2013 and take effect from 6 April 2013, to allow further time to finalise the detail of the test. This is long awaited and will, hopefully, assist employers to avoid uncertainty following the long running saga of Robert Gaines-Cooper.
Reform of the Taxation of Non-Domiciled Individuals – Statutory Residence Test
In the 2011 Budget, the Government announced that it would introduce a statutory definition of tax residence, which led to a consultation. We were expecting the introduction of a Statutory Residency Test from April 2012 to be included in The Finance Bill 2012. However, a Ministerial Statement issued 06 December 2011 advised that a number [...]
