Statutory definition of residence - CIOT comments
The CIOT comments, sent to HM Treasury on 7 September 2011, regarding the intention to introduce a full statutory definition of tax residence for individuals.
The consultation's objective is to replace the current uncertain and complicated residence rules with a clear statutory residence test that is simple for the taxpayer to use.
We also attach a summary of this consultation, including key points and questions.
These documents are available here in Adobe (pdf) format.
Technical Team
07 September 2011
