HM Revenue & Customs (HMRC) has published a revision of its IR20 booklet, which covers liability to tax in the UK for residents and non-residents.
The April 2008 edition of booklet IR20 will act as interim guidance.
Amendments have been made to reflect developments since the original version was published in December 1999, changes to cross referenced material and changes to contact points arising from the merger of HMRC, TaxationWeb.co.uk reports.
HMRC expects to publish a full replacement guidance, covering any changes to the residence and domicile rules resulting from the 2008 budget when they have been approved by Parliament and included in the 2008 finance act.
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