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01/03/2010U.K. and Residence Guidance HMRC6

On 23 February 2009, Her Majestys Revenue and Customs HMRC, the U.K. tax authority, issued an update to HMRC6 Residence, Domicile and the Remittance Basis. The legislative changes that were made to the remittance basis rules in Finance Act 2009 have now been incorporated into Section 5: The remittance basis.

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