HMRC6 - Residence, domicile and the remittance basis
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Help and Guidance
- Form URL
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HMRC6 (PDF, 559KB)
- Description
Use this guide as a resident or non-resident for information on rules affecting your tax liability in the UK. The current version of the guidance, amended in October 2011, does not reflect legislative changes to the remittance basis proposed for tax year 2012-13 or the introduction of the Statutory Residence Test for the tax year 2013-14 onwards. Details of all 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 current HMRC6 booklet, reflecting the changes to the remittance basis of taxation and the introduction of the Statutory Residence Test will be available soon.
- Use this guide as a resident or non-resident for information on rules affecting your tax liability in the UK.
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