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Offshore intermediaries
HMRC have published draft guidance as part of the consultation on proposals to strengthen legislation where there is an offshore employment intermediary. A technical note and frequently asked questions are also available.
Offshore intermediaries
HMRC have published draft guidance as part of the consultation on proposals to strengthen legislation where there is an offshore employment intermediary. A technical note and frequently asked questions are also available.
Residence
A revised version of HMRC’s RDR3 guide, containing information on the statutory residence test, has been published. It replaces the August 2013 edition. See page seven of the guide for a summary of the updates. The Revenue has also released an updated version of its tax residence indicator tool.
Investment
Draft regulations are available listing investment transactions for authorised investment funds, investment trust companies, certain offshore funds (reporting funds) exempt unauthorised unit trusts, and the investment manager exemption.
