United Kingdom: Treasury to Publish Responses to Consultations on Statutory Residence Test
H.M. Treasury has announced1 that a summary of the responses to the consultation on a U.K. statutory residence test will be published on the morning of 21 June 2012. It was announced that the document will be available at: www.hm-treasury.gov.uk/consult_statutory_residence_test.htm.
Comments on the responses and the draft legislation are requested by close of the day on 13 September 2012. This document will include draft legislation on the Statutory Residence Test and detail the reforms to the concept of Ordinary Residence. The government has previously announced that the concept of Ordinarily Residence will be abolished.
The original consultation document was issued in June 2011, with detailed consultation and discussion taking place in the intervening period.
KPMG Note
The deadline for responses to the original consultation document was 9 September 2011. The publication of the responses has been long awaited and will hopefully bring greater certainty to the residence status of individuals.
Source: KPMG