International mobility: HMRC announces interim update on residence and tax liability (booklet IR 20)
HMRC announced the publication of an update to its long standing booklet IR 20 on the taxation of residents and non-residents.
It is of limited value as it does not reflect the changes to be made in the Finance Bill 2008 which is currently before parliament. The revised IR 20 is updated for developments since 1999 but with the Finance Bill’s significant changes passing into law in only a few weeks, quite why HMRC has troubled itself to issue an update now is puzzling.
The revised IR 20 can be found at http://www.hmrc.gov.uk/pdfs/ir20.pdf
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