New Residency rules

[davidgee]

I understand that there are new proposals for determining non-residency status for tax purposes to replace the 90 day rule. There will apparently be a list of criteria which will award points which in turn determines how many days a non-resident can spend in the UK without losing non-residency status. Can anyone guide me to somewhere I can view these details, the proposed lists of criteria? Thank you.

[AvocadoK]

Have a look at
http://www.hm-treasury.gov.uk/consult_statutory_residence_test.htm
There is an interactive on line tool on the page (Excel) which is worth trying out.
Regards
AK

[davidgee]

Thank you very much . Do you know if/when this criteria will be settled and are there any definitions (eg exactly what it means to have "accessible accommodation"?)

[AvocadoK]

The pdf at http://www.hm-treasury.gov.uk/consult_statutory_residence_test.htm has some paras on this at 4.21.
Hopefully, the phrase will get defined in the Finance Bill, which is due out on 6 December.
Regards
AK

[davidgee]

Many thanks.

[AvocadoK]

The new rules have now been deferred, and will not be introduced before 5 April 2013.
AK