Treasury to tighten UK residence tax rules

The government's proposed definition is that individuals who spend time in the UK should be treated as 'ordinarily resident' for tax purposes unless they have been non-resident in the UK in all of the previous five tax years. Individuals should only be able to access ordinary resident tax status in the tax year in which they arrive in the UK, and for a maximum of two full tax years following the year of arrival. Under current rules, individuals are treated as ordinarily resident if they usually live in the UK (or intend to do so), or come to the country regularly and for 91 days or mo...