I have already responded to this particular Telegraph article and the panic it generates several times. However at risk of being boring...........
Please note that the HMRC have issued new Guidance Notes for Statutory Residence Tests in May 2013, it is expected to become law in the near future. The interpretation of the Guidance Notes which i will outline below HAS been confirmed 100% by an HMRC Tax officer who I contacted directly in the HMRC Expat Tax Office in Salford.
I have already responded to this particular Telegraph article and the panic it generates several times. However at risk of being boring...........
Please note that the HMRC have issued new Guidance Notes for Statutory Residence Tests in May 2013, it is expected to become law in the near future. The interpretation of the Guidance Notes which i will outline below HAS been confirmed 100% by an HMRC Tax officer who I contacted directly in the HMRC Expat Tax Office in Salford.
The new guidance notes are at the following link
http://www.hmrc.gov.uk/international/rdr3.pdf