Further information

There is guidance on the HMRC website:

•  The current HMRC booklet on the residence issues can be found at http://www.hmrc.gov.uk/cnr/hmrc6.pdf and at http://www.hmrc.gov.uk/cnr/res-dom-tax-amends.htm

• the HMRC Residency unit contact details are at http://search2.hmrc.gov.uk/kbroker/hmrc/contactus/search.ladv?cs=UTF-8&ha=34&tx0=62&fl0=contactid:&raction=view.

• Frequently asked questions – HMRC guidance http://www.hmrc.gov.uk/cnr/faqs_general.htm