Expats fear HMRC's 10 day UK limit

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Blevins Franks is warning expatriates that the current UK rules for determining whether or not an individual is tax resident in the UK remain complex and unclear.

While HM Revenue & Customs argues that its own IR20 and HMRC 6 booklets only provide guidance and are not binding, this is now subject to a judicial review in the Supreme Court. The recent announcement that the government is consulting on the introduction of a statutory definition of residence, to be implemented from April 2012, has been broadly welcomed. However, as Blevins Franks warns there is no confirmation that such a process will actually provide the black and white definition so needed by British expatriates. The latest fear is that HMRC will restrict expatriates to an annual ...

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