Residency in the UK where are we? On 31 March 2009, HM Revenue & Customs (HMRC) updated its guidance on the rules underpinning residency status in the UK by releasing HMRC6 - Residence, Domicile and the Remittance Basis. Brendan Morris examines whether it offers increased clarity and certainty for those coming to and leaving the UK in determining their tax residency status

Am I UK tax resident? While one might expect a straight answer to a seemingly straightforward question, experienced advisers will recognise that residency status is an interpretative area fraught with [...]