HMRC have released an updated version of the Tax Residence Indicator tool, which helps taxpayers determine their residence status in the UK for tax years 2013-14 onwards for income tax and capital gains tax purposes report Harris & Co accountants Northampton. The update enables users to establish whether split year treatment applies; when starting full-time work overseas; to the partner of someone starting full-time work overseas; or to an individual ceasing to have a home in the UK.
The updated Tax Residence Indicator tool is available from HMRC.