Peter Vaines pays a visit to Hotel California
The long awaited replacement for IR20 has now been received. It is called HMRC6. It is quite similar to IR20 except that it has all been rearranged which makes it rather difficult to compare. The main elements are still there although they are now hedged around with so many disclaimers that it begins to look like a letter of engagement. Why are they so keen to tell us that we cannot rely on their guidance—surely this is the only reason it has been published.
It is surprising that having regard to the critical importance that HMRC places on the concept of a distinct break in all the recent cases on the subject, there is no reference to it anywhere in HMRC6.
They rather over-emphasise that the act of leaving the UK does not mean you will automatically become non resident. After you leave the country, your residence position will be affected by a number of factors which include; the reason you left the UK; what visits you make the UK after you have left; what connections you
