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Where Taxpayers and Advisers Meet
Revised HMRC IR20 booklet - Residents and non-residents
06/05/2008, by Sarah Laing, Tax News - Income Tax
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HMRC have published a revised version of their booklet IR20, which covers liability to tax in the UK for residents and non-residents.

The April 2008 version of booklet IR20 will act as interim guidance. Amendments have been made to reflect developments since the original version was published in December 1999, changes to cross referenced material, and changes to contact points arising from the merger of HMRC.

HMRC expect to publish full replacement guidance to cover any changes to the residence and domicile rules made as a result of the 2008 Budget when they have been approved by Parliament and included in the 2008 Finance Act.

The booklet can be downloaded from the HMRC website at http://www.hmrc.gov.uk/pdfs/ir20.pdf.

About The Author

Sarah Laing
Editor, TaxationWeb News

Sarah is a Chartered Tax Adviser. She has been writing professionally since joining CCH Editions in 1998 as a Senior Technical Editor, contributing to a range of highly regarded publications including the British Tax Reporter, Taxes - The Weekly Tax News, the Red & Green legislation volumes, Hardman's, International Tax Agreements and many others. She became Publishing Manager for the tax and accounting portfolio in 2001 and later went on to help run CCH Seminars (including ABG Courses and Conferences).

Sarah originally worked for the Inland Revenue in Newbury and Swindon Tax Offices, before moving out into practice in 1991. She has worked for both small and Big 5 firms. She now works as a freelance author providing technical writing services for the tax and accountancy profession.

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