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Old 6th Nov 2012, 21:35
  #11 (permalink)  
777boyo
 
Join Date: Feb 2008
Location: S E Asia
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New Residency Rules....

The stated intent of HMRC is to make the "are you resident for tax purposes?" question much more subjective and tailored to an individuals specific circumstances, rather than the current much more general "blanket" definition.

As I read the document, one of the much stricter proposed rules relates to the issue of availability of accomodation on visits to UK, as another poster has rightly pointed out. The guys and gals who really need to seek advice from reliable sources about this are the commuters whose families reside permanently in UK. Having close relatives (wives/kids etc) living full time, and being educated, in UK could conceivably be deemed to be sufficient to establish the close links with UK which HMRC will be taking into account in their determination of your Residence status, regardless of where your main employment is located.

Bottom line - talk to someone who REALLY knows the rules - don't rely on interpretations and possibly ill-informed speculation here, on the flight deck, or in the pub. (And the question of "Domicile/Non Domicile" is a completely separate issue from "Residence". Legions of highly paid lawyers make a huge living dealing with that stuff - a minefield.)

7B
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