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New statutory residence test

by Tax Faculty Team on 16.04.2013 05:38

Some consequential changes 

Some consequential changes are required following the introduction of the statutory residence test and the abolition of the concept of ordinary residence from 6 April 2013. 

Statutory Instrument SI 2013/605 removes references to ordinary residence from a variety of other regulations: 

Form P85 has been updated. This form should be completed by individuals leaving the UK to enable HMRC to get their tax right, particularly for the year of departure. The revised form advises individuals to refer to the Statutory Residence Test guidance note, particularly for the definitions of resident, home and full-time working.