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HMRC adds further examples to statutory residence test guidance RDR3
Practical Law UK Legal Update w-003-2118 (Approx. 2 pages)
HMRC adds further examples to statutory residence test guidance RDR3
by Practical Law Private Client
| Published on 24 Aug 2016 • United Kingdom |
HMRC has added further examples to its statutory residence test guidance RDR3.
HMRC updated its statutory residence test guidance RDR3 on 22 August 2016 adding two further examples (18(d) and 18(e)) to the section on days in transit. The examples illustrate when use of social media for work-related purposes (even if it is not pre-planned) may lead to time in transit counting as a day of residence in the UK.