HMRC publishes revised IR20 booklet

HMRC publishes revised IR20 booklet

HMRC has published a revision of their IR20 booklet, which covers liability to tax for UK residents and non-residents

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.

Further reading:

Pre-budget report: what might have been

Moving the goal posts

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the TaxationWeb.co.uk story

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