Since 1927 the leading authority on tax law, practice and administration

The reality: part 1

© Copyright LexisNexis 2024. All rights reserved.

10 September 2013 / Anne Redston

Issue: 4419 / Categories: Comment & Analysis , Residence & domicile

A demonstration of how the new residence rules will work in practice

KEY POINTS

Action to take to see whether someone is non-UK resident.
Small things can affect the outcome.
Variations on the rounding rules.
Definition of a significant break.

The new residence rules took effect from April 2013. This is the first of two articles which aim to explain the rules as they will really apply by using a series of worked examples. The second article will be published within the next few weeks.

All references are to FA 2013 Sch 45 unless otherwise stated. Readers are advised that the legislation is new and that these two articles represent my best view of the position. Any comments improvements or arithmetical corrections are welcome. None of the examples consider the National Insurance position.

Examples

In all three examples a young...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

The reality: part 1

© Copyright LexisNexis 2024. All rights reserved.

10 September 2013 / Anne Redston

A demonstration of how the new residence rules will work in practice

KEY POINTS

Action to take to see whether someone is non-UK resident.
Small things can affect the outcome.
Variations on the rounding rules.
Definition of a significant break.

The new residence rules took effect from April 2013. This is the first of two articles which aim to explain the rules as they will really apply by using a series of worked examples. The second article will be published within the next few weeks.

All references are to FA 2013 Sch 45 unless otherwise stated. Readers are advised that the legislation is new and that these two articles represent my best view of the position. Any comments improvements or arithmetical corrections are welcome. None of the examples consider the National Insurance position.

Examples

In all three examples a young...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

Issue:

4419

Categories: Comment & Analysis [1] , Residence & domicile [2]

SourceURL:

Links:

RELATED ARTICLES

Go with the flow

Understanding the statutory residence test

Residence indicator "could give false sense of security"

READERS' FORUM premium icon

Tax tip: Negligible value claim in a client’s tax return Readers’ forum: How can clients avoid paying large inheritance tax bill immediately? Readers’ forum: Time limits to amend returns Readers’ forum: Were repair costs capital expenditure? Readers’ forum: Can different apportionment methods be applied?

FIVE WAYS TO MAKE ACCOUNTS PRODUCTION AND TAX EASIER.
Download the exclusive Xero
free report here.

New queries

Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS

Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 Londoners contribute the most tax in the nation Two-tier system for HMRC penalties creates unfairness Spotlight 65 highlights GDPR claims

Third slide

Deadline dates for November 2024

CASES

Fields formed part of the garden and grounds Letter from HMRC did not constitute a pause Oral hearing to allow cross-examination Company deliberately understated sales Fixed protection 2014 revoked due to late contribution

MOST POPULAR

The critical role of data quality in tax compliance Autumn Budget 2024 Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025

back to top icon