Replacement Guidance for Residence and Domicile - an invitation to comment

HMRC are in the process of rewriting the guidance on Residence, Domicile and related issues, the IR20. Although the IR20 has been updated over the years to take account of some major policy developments, we recognise that the time has come for a complete rewrite to reflect changing circumstances such as increased international mobility since the IR20 was first written. We want our replacement guidance to reflect a style which meets our current guidelines, is engaging for our customers and meets the highest standards of customer service.

We would welcome comments at an early stage from customers, tax practitioners and representative bodies to help shape the scope and structure of the new guidance.

Scope

  • Is the scope of guidance in the current IR20 about right?
  • Are there any areas or issues not covered by the current IR20 which you feel particularly should be addressed?
  • Is some of the content of the current IR20 unnecessary or irrelevant?
  • Are there any particular issues where clearer guidance is required?

Structure

Our current early thinking about the new guidance structure is based on the following chapter headings:

  1. Paying UK tax & the terms we use
  2. Residence in the UK
  3. Domicile, Ordinary Residence & the Remittance Basis
  4. Allowances & Reliefs
  5. Double Taxation Agreements
  6. When someone comes to the UK
  7. When someone leaves the UK
  8. Types of Income
  9. Capital Gains Tax
  10. National Insurance contributions
  11. Appeals
  12. How to get further HMRC help
  • Do you have any views on this proposed structure?

In addition we will be introducing a range of short guides/leaflets aimed at particular groups or sectors. We have already published a simple leaflet for new migrant workers who come to the UK and are planning a similar guide for international students. We would be interested to hear what other groups you think would benefit from similar basic guidance.

Please note that we are not inviting comments on the legislation, HMRC policy or practice on residence and domicile issues or on individual cases.

We would welcome comments by 15 December 2008.

How to tell us your views

You can email us at residencyguidance.consultation

Or write to us at:

Residency Guidance – Invitation to Comment
HMRC
Charity, Assets and Residence
St Johns House
Merton Road
Liverpool
L75 1BB

We look forward to receiving your views and suggestions to help us to shape the final guidance.

If you would like the opportunity to comment on the draft guidance itself please let us know and we will send you the sections you are interested in as they are prepared. We shall publish a summary of the suggestions we have received shortly after the close of this exercise.

We plan to have published all the new guidance by March 2009 and so will withdraw the current IR20 at that time.

Thank you for your assistance with this.

Confidentiality

Information provided in response to this exercise, including personal information, may be published or disclosed in accordance with the access to information regimes (these are primarily the Freedom of Information Act 2000 (FOIA), the Data Protection Act 1998 (DPA) and the Environmental Information Regulations 2004).

If you want the information that you provide to be treated as confidential, please be aware that, under the FOIA, there is a statutory Code of Practice with which public authorities must comply and which deals, amongst other things, with obligations of confidence. In view of this it would be helpful if you could explain to us why you regard the information you have provided as confidential. If we receive a request for disclosure of the information we will take full account of your explanation, but we cannot give an assurance that confidentiality can be maintained in all circumstances. An automatic confidentiality disclaimer generated by your IT system will not, of itself, be regarded as binding on the Department.

The Department will process your personal data in accordance with the DPA and in the majority of circumstances; this will mean that your personal data will not be disclosed to third parties.