Statutory Residence Test, reforms to ordinary residence and Overseas Workday Relief – Finance Bill 2013 draft clauses

Published on 7 February 2013

Commenting on draft legislation on a statutory residence test, reforms to ordinary residence and overseas workday relief, the LITRG welcome the aim of simplification, but feel that the legislation in its draft form does not go far enough in meeting its objectives of being clear, objective and simple to use. LITRG urge HMRC to ensure there is clear guidance on record-keeping and further refinement of the key definitions used in the draft legislation, in order to avoid confusion and complexity.

HMRC's draft legislation on the Statutory Residence Test can be found here.

HMRC's draft legislation on the reforms to ordinary residence and Overseas Workday Relief can be found here.

Follow the link below to read LITRG's response.

PDF icon LITRG response

(07-02-2013)

Contact: Robin Williamson (please use form at http://www.litrg.org.uk/ContactUs)