HMRC have released an updated version of the Tax Residence Indicator tool, which helps individuals check whether they are likely to be treated as resident in the UK for income tax and capital gains tax purposes from 2013/14 onwards. This is available on the HMRC website.

From 6 April 2013 new statutory tests were introduced to determine whether individuals are resident in the UK or not, generally making the rules much clearer than previously. There will still be situations where someone’s tax residence isn’t clear cut where they spend substantial time overseas and also make visits to the UK.