Skip to content

Change in the residence test

The Budget changes the test for resident days in the UK (page 239)

You now have to be in the country at midnight. This overcomes a problem with the rules announced in the Prejudged Report which could double count days.

If by chance transit requires a person to be in the UK at midnight this is ignored.

I think that’s fair.


Post a comment — Trackback URI RSS 2.0 feed for these comments This entry (permalink) was posted on Wednesday, March 12, 2008, at 4:25 pm by Tax Research LLP. Filed in Domicile.

Post a Comment

Your email is never published nor shared. Required fields are marked *
*
*