Relevant information -Statutory Residence Test

RDR1 - Residence, domicile and the remittance basis. This is a guide for residents and non-residents on the residence, domicile and remittance basis rules for the tax years 2012-13 onwards. It replaces the booklet HMRC6. This RDR1 guidance reflects the introduction of the legislative changes to the remittance basis that came into effect for the tax year 2012-13 and the introduction of the statutory residence test for tax years 2013-14 onwards. Please click on the link below.

RDR1- Residence, domicile and the remittance basis