HMRC6 - Residence, domicile and the remittance basis
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Help and Guidance
- Form URL
- HMRC6 (PDF, 566KB)
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:
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.
Help and guidance relating to this form
- Form URL
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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