International mobility: HMRC announces interim update on residence and tax liability (booklet IR 20)

18 January 2012 |

HMRC announced the publication of an update to its long standing booklet IR 20 on the taxation of residents and non-residents.

It is of limited value as it does not reflect the changes to be made in the Finance Bill 2008 which is currently before parliament.  The revised IR 20 is updated for developments since 1999 but with the Finance Bill’s significant changes passing into law in only a few weeks, quite why HMRC has troubled itself to issue an update now is puzzling.

The revised IR 20 can be found at http://www.hmrc.gov.uk/pdfs/ir20.pdf

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Disclaimer

Content is for general information purposes only. The information provided is not intended to be comprehensive and it does not constitute or contain legal or other advice. If you require assistance in relation to any issue please seek specific advice relevant to your particular circumstances. In particular, no responsibility shall be accepted by the authors or by Abbiss Cadres LLP for any losses occasioned by reliance on any content appearing on or accessible from this article. For further legal information click here.

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