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21 March 2007 / Mike Truman
Issue: 4100 / Categories: Comment & Analysis , Residence & domicile
MIKE TRUMAN unearths a copy of the 2006/07 tax return pages dealing with non residence, and finds that there have been some interesting changes.

KEY POINTS * Draft tax return pages available on HMRC website including residence. * Change in Income Tax Act 2007 s 829 extends old TA 1988 s 334 to all nationalities. * New question on number of visits to UK. * More detailed questions on domicile.


HIDDEN AWAY ON the HMRC website are the drafts of the pages for next year's tax return. To get to them you have to follow a link called 'software developers' as if they are the only people interested in seeing what questions will be asked of taxpayers in April. In fact it can give an insight into the way the Revenue are planning to approach issues that have been the subject of case law or statutory change during the past year. For next year's returns this is particularly true of the pages on non-residence.

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