Residence and “non-doms” consultations

The UK Government has finally published two important consultation papers on a “statutory residence test” and the reform of how we tax non-domiciled residents.

The statutory residence test consultation proposes the introduction of a statutory definition of tax residence for individuals and seeks views on the design and implementation of the framework for such a definition and on options to reform the concept of ordinary residence.

The reform of taxation of non-domiciled individuals consultation document seeks views on the detailed policy design of the changes announced in the 2011 UK Budget.

The consultation documents can be found here and here.

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