成人影音

View the related Tax Guidance about Residence for individuals

Residence 鈥� overview

Residence 鈥� overviewIntroductionResidence is an important tax concept as it determines whether an individual is liable to UK income tax, capital gains tax and inheritance tax. Residence must be decided on a year-by-year basis.Until 2013/14, the statutory definition of residence was very brief. In order to determine someone鈥檚 residence status it was necessary to consult the extensive case law on the subject and heavy reliance was placed on guidance published by HMRC. Although the individual is entitled to rely on the HMRC guidance if they fall clearly within it, several cases (most notably the Gaines-Cooper case), highlighted the short-comings of this guidance and left some individuals in an uncertain position. It is against this background that the statutory residence test (also referred to as the SRT) was introduced with effect from 6 April 2013.This guidance note provides an overview of:鈥�the tax implications of UK residence鈥�the statutory residence test which applies from the 2013/14 tax year onwards鈥�the rules up to and including the 2012/13 tax year鈥�dual residenceTax implications of UK residenceTaxpayers who are resident in the UK are taxable on their worldwide income and gains. There is an exception for UK residents who are not domiciled or deemed domiciled in the UK. They have the right to use the remittance basis for foreign income and gains. Under the remittance basis, foreign income and gains are only taxed in the UK when remitted (brought) here. For the remittance basis generally, see the Remittance basis 鈥� overview guidance