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HMRC are inviting comments on their rewrite of IR20. The guidance on residence and domicile has been updated over the years to take account of some major policy developments, but the Revenue believes the time has now come for a complete revamp, to reflect changing circumstances such as increased international mobility.
'We want our replacement guidance to reflect a style [that] meets our current guidelines, is engaging for our customers and meets the highest standards of customer service,' said HMRC.
The department would like to know:
- Is the scope of guidance in the current IR20 about right?
- Are there any areas or issues not covered by the current IR20, which you feel particularly should be addressed?
- Is some of the content of the current IR20 unnecessary or irrelevant?
- Are there any particular issues where clearer guidance is required?
The taxman's current early thinking about the new guidance structure is based on the following chapter headings.
- Paying UK tax and the terms used by HMRC
- Residence in the UK
- Domicile, ordinary residence and the remittance basis
- Allowances and reliefs
- Double taxation agreements
- When someone comes to the UK
- When someone leaves the UK
- Types of income
- Capital gains tax
- National Insurance contributions
- Appeals
- How to get further HMRC help
- Do you have any views on this proposed structure?
The Revenue will also be introducing a range of short guides aimed at various groups and sectors. The department has already published a leaflet for new migrant workers who come to the UK. A similar guide for international students is planned, and suggestions about other parties that might benefit from similar guidance are encouraged.
Please note that we are not inviting comments on the legislation, HMRC policy or practice on residence and domicile issues or on individual cases.
Comments should be submitted by 15 December 2008 to residencyguidance.consultation@hmrc.gov.uk, or Residency Guidance — Invitation to Comment, HMRC, Charity, Assets and Residence, St Johns House, Merton Road, Liverpool L75 1BB.
