Statutory Residence Test (SRT): initial points raised with HMRC
CIOT representatives recently met with HMRC and HMT to discuss initial points raised by members on the SRT proposals. A note of the points raised is attached; comments in red amplify some of the points raised. We also discussed some aspects, eg Family and Home in more detail.
Peter Ashby is preparing the CIOT’s formal submission; further comments on the proposals would be welcome to Peter at email@example.com.
2 August 2012