Donald Simpson provides essential checklist for the new UK residence rules.
Donald Simpson, a Partner specialising in international tax affairs, writes for expatmoneychannel on the small print in the new statutory residence test which all expats must sit for HMRC's marking.
In such situations Donald notes that:"If you satisfy any of the automatic tests then you have certainty on your position for that tax year. Where none of the automatic tests are satisfied, the situtation becomes more complicated and requires your 'ties' to the UK to be identified."
To read the full article on expatmoneychannel, please click here.