Mobile Workers: Tax Resident or Not?

On 2 February 2001 the Inland Revenue posted on its website an article entitled 'Personal residence: How the rules apply to "mobile workers" living in the United Kingdom'. The article has since appeared in the April edition of Tax Bulletin published on 11 April 2001. It is unusual for the Revenue to release advance copies of articles due for publication in Tax Bulletin and one can only assume it did this because it felt that the issues addressed were of sufficient importance to merit this special treatment.

The original article on the Revenue's website appears to have attracted little attention in professional circles. This may be because it referred to a relatively small group of individuals namely lorry and coach drivers those working on cross-Channel transport and sales persons who make frequent short business trips abroad. However the article is sufficiently widely drawn for...