Your residence status can only be decided by reference to established facts and circumstances. You can use this tool retrospectively or to predict what your residence status will be in future years, however HMRC will not be bound by the results where the information you provide does not accurately reflect your facts and circumstances. Help and guidance HMRC recommends you read the parts of the guidance that are relevant to your particular circumstances before you start, by following the first link below. This will help you answer the questions accurately.
Guidance note: Statutory Residence Test
Full details are available on HMRC’s website .
PAYE for employers - reminder for employers operating Appendix 6 arrangements
9 April 2014
HMRC has published a reminder of the correct Late Reporting Reason field to use when submitting a FPS to avoid warning letters.
From 6 April 2014, Appendix 6 employers should enter A - Notional payment: Payment to Expat by third party or overseas employer in the Late Reporting Reason field on full payment submissions to avoid warning letters.
Full details are on HMRC's website
64-8 helpcard
11 April 2014
HMRC has produced a helpcard which provides detailed guidance on submitting paper 64- 8s.
A form 64-8 is used to enter agent authorisation details on a taxpayer or claimant record.
Through the Joint Initiative on HMRC Service Delivery, HMRC has been working with agent stakeholders on reviewing the paper 64-8 process and has produced a helpcard providing detailed guidance on submitting paper 64-8s. CIPP comment Accounting Web has published an interesting article on the new world of Identity Assurance (IDA) exploring how a new 64-8 regime mandated under IDA could affect firms.
HMRC Expat Forum
11 June 2014
HMRC have now published the minutes of the meeting of the Expat Forum held on 29 th April
The minutes of HMRC’s Expat Forum meeting held on 29 th April have now been published on the Gov.uk website here .
CIPP Policy News Journal
08/04/2015, Page 255 of 521
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