As from 6 April 2013 short term business visitor arrangements have been updated . Employers who already have signed agreements in place with HMRC do not need to reapply.
STATUTORY RESIDENCE TEST – GUIDANCE UPDATED
9 May 2013
HM Revenue & Customs has published guidance aimed at helping an individual to decide if they are resident in the UK for the purpose of paying tax.
Guidance was updated as a result of recent legislative change, through the Finance Bill, which put the rules determining an individual’s tax residence on a statutory basis which is to be known as The Statutory Residence Test (SRT). The rules surrounding The Statutory Residence Test have applied from 6 April 2013. For most people whether or not they are resident for tax purposes is quite straightforward under the test and their position will not change, however for an individual who has complex circumstances the SRT will provide more certainty about their residence status.
An on-line resource in the form of a residence indicator is to be launched by HMRC, initially on a Pilot basis in the coming weeks, to help individuals to establish their SRT.
In the meantime more traditional guidance in the form of a Guidance Note: Statutory Residence Test (SRT) and Guidance Note: Overseas Workday Relief (OWR) is available at HMRC website
HMRC6 is also to be updated to reflect the introduction of the Statutory Residence Test.
PILOT VERSION OF TAX RESIDENCE INDICATOR PUBLISHED
31 May 2013
HMRC has published the pilot or ‘beta’ version of the Statutory Residence Test tool - the Tax Residence Indicator.
The pilot or ‘beta’ version of the Statutory Residence Test tool, the Tax Residence Indicator, has now been published.
As it is a pilot version there is a limit on the number of people who can access the tool at the same time so, depending upon demand, you may need to exercise some patience and if you get a “system error” message please try again later.
HMRC will review actual levels of usage and will use the data to reassess access limits before the updated version is released later in the year.
If, having used the Tax Residence Indicator, you would like to provide HMRC with feedback on your experiences please send your comments by email and ideally before the end of June, to Hilary Pogson at hilary.pogson@hmrc.gsi.gov.uk .
HMRC CONSULTATION - IMPLEMENTING THE UNITED KINGDOM’S AGREEMENTS WITH THE CROWN DEPENDENCIES TO IMPROVE INTERNATIONAL TAX COMPLIANCE
26 June 2013
CIPP Policy News Journal
16/04/2014, Page 270 of 519
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