HMRC have published RDR1, a guidance note for UK residents and non-residents on the residence, domicile and remittance basis rules for tax years 2012-13 onwards. It replaces the booklet HMRC6 according to Harris & Co chartered accountants Northampton, the specialist small business accountant.
The guidance note reflects the introduction of the legislative changes to the remittance basis that came into effect for tax year 2012-13 and the introduction of the statutory residence test for tax years 2013-14 onwards. It also gives information on the remittance basis of taxation from 6 April 2013, but does not yet incorporate remittance basis changes from 2012, which are covered in other specified HMRC guidance notes. An updated RDR1 guide will be published later in the year to incorporate the latter.
More details are available from HMRC.