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Statutory Residence Test

The Budget on 23 March 2011 announced the Government's intention to introduce a statutory residence test in the UK.

It was proposed that this would take effect from 6 April 2012 and that there would be a period of consultation in respect of the test.

However it was announced on 6 December 2011 that there will be a delay and the test will now be brought in with effect from 6 April 2013. We still await draft legislation which should be published at the time of the 2012 Budget.

To read more about the HMRC consultation paper on the statutory residence test, please click here.

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