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Where Taxpayers and Advisers Meet

Residency test april2008-april2009

advisor31
Posts:14
Joined:Fri Nov 17, 2017 10:48 pm
Residency test april2008-april2009

Postby advisor31 » Sun Mar 11, 2018 4:13 pm

Someone needs to determine whether they are UK resident for the tax year 2008-2009, to know in which year they will start owing the remittance basis charge (after 7 out of 9 years, or 12 out of 14).
Which guidance should they follow?

I found https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt , however this is legislation that came out in 2013. Is this the appropriate rule, or are the appropriate rules those that were in place in 2008?

If it's the latter, is there a document showing the tests that were in force at the time?

Thanks a lot!

maths
Posts:8507
Joined:Wed Aug 06, 2008 3:25 pm

Re: Residency test april2008-april2009

Postby maths » Sun Mar 11, 2018 10:04 pm

Check out IR20 produced by HMRC.


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