The Government has issued its proposals for a statutory residence test (“SRT”) for individual taxpayers. […]
Category: Expatriates
Immigration crackdown on sponsor breaches predicted
UK Committee of Public Accounts report on lack of control over intra-company transfers (“ICT”) is predicted to spark enforcement of sponsor’s obligations. […]
Certificate of residence – new online form available from HMRC
Where an individual is resident in the UK and has overseas income and/or gains, it may be possible to claim tax relief or exemption to avoid paying tax twice. […]