HMRC's One to Many Letters: Statutory Residence Test

HMRC’s Wealthy External Forum have issued a briefing to forum members about One to Many educational letters being sent to taxpayers dealt with by HMRC Wealthy in relation to their residence position for the 2019-20 tax return.

HMRC Wealthy are writing directly to individuals with a separate letter to the agent where the taxpayer is represented.

• Briefing
• Individual letter
• Agent letter