HMRC Launches New Online Tax Residence Indicator

By Editorial 31 December, 2013

HM Revenue and Customs has launched a new online Tax Residence Indicator to help people determine whether they should be paying tax in the UK.

HMRC says that the tool, which replaces a pilot version released earlier this year, will be of use to groups such as expatriates, aircraft and liner crews, rig workers, foreign students, health workers and seasonal workers.

The move follows the introduction in April 2013 of a new statutory residence test which HMRC says gives people who move in and out of the UK greater clarity and certainty over their residence status than was previously the case.

Director of Specialist Personal Tax Mary Aiston explained that residence status is assessed according to time spent in the UK, in conjunction with their other ties to the country, and that it was important for people who enter and leave the UK to keep "readily available" records. However, HMRC adds that the residence status of most people is expected to remain the same under the new test.

Tags: United Kingdom | HM Revenue And Customs (HMRC) | HM Revenue And Customs (HMRC) | Education | Employment | Expats | Education |


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