Updated residence and domicile booklet
HMRC have published a revised version of HMRC6 entitled Residence, Domicile and the Remittance Basis.
The HMRC6 booklet replaced the IR20 Residents and non-residents: Liability to tax in the United Kingdom which ceased to apply from 6 April 2009.
Part 5 of the guidance was updated in February 2010 to reflect legislative changes made to the remittance basis rules.
The revised version updates parts of the guidance in line with announcements by HMRC in December 2010.
HMRC do not consider that the latest revisions have altered the current position in most cases. However, taxpayers may continue to use the wording in the previous version of HMRC6 when determining any tax liability that arises before 6 April 2011.