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HMRC6 - Residence, domicile and the remittance basis

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pdf icon HMRC6 (PDF, 566KB)
Description

Use this guide as a resident or non-resident for information on rules affecting your tax liability in the UK up to the end of tax year 2012-13 only.This version of the guidance, last amended in October 2011, does not reflect legislative changes to the remittance basis that came into effect for tax year 2012-13 or the introduction of the Statutory Residence Test for the tax year 2013-14 onwards. Details of these changes are available in the following Notes:

Information Note; Remittance Basis (PDF 176K)

Guidance Note: Statutory Residence Test (SRT) (PDF 425K)

Guidance Note: Overseas Workday Relief (OWR) (PDF 89K) 

A replacement for the HMRC6 booklet, reflecting the changes to the remittance basis of taxation and the introduction of the Statutory Residence Test is available.

Use this guide as a resident or non-resident for information on rules affecting your tax liability in the UK up to the end of tax year 2012-13 only.

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RDR1 - Residence, domicile and the remittance basis (PDF, 443KB)
This is a guide for residents and non-residents on the residence, domicile and remittance basis rules for tax years 2012-13 onwards. It replaces the booklet HMRC6.

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