A few years ago the UK Government in conjunction with Her Majesty’s Revenue & Customs (HMRC) announced that they would be introducing a new residence test. The intention was to clarify the status of people both leaving and arriving in the UK and there has been considerable discussion regarding exactly how and when to implement this.

The aim originally was to bring these new rules into effect from 6^th April 2012, but this has been postponed to 6^th April 2013. The purpose of this post is to provide you with an overview of the current proposals, as amended by the draft legislation that was published in December 2012. We are still however, awaiting the final legislation so it is possible the rules could be changed again before they come into force, although we do not anticipate anything major to change. Continue reading →