A new statutory instrument SI 2013/1810 has been issued by the UK Government in relation to the temporary Non-Residents (Miscellaneous Amendments). The Government announced its intention to introduce a Statutory Residence Test from 6 April 2013 in 2012 Fiscal Budget. The new rules come into force on 12 August 2013.
The provisions contain a new test for determining whether an individual is temporarily non-resident in the United Kingdom, and the tax consequences in such a case. The tax rules are modeled on existing rules dealing with temporary non-residence.
