British HRMC change to ‘Statutory Rules Test’ for residency of individuals – notes of Board of Tax Call to HRMC in October 2016 (recently released under FOI)

On 14 September 2018, Treasury released a document, under Freedom of Information law, relating to a Board of Tax Residency call it had with UK HM Revenue and Customs (HMRC) in October 2016 relating to English change to ‘Statutory Rules Test’ for residency of individuals.

I have reproduced the document, in full, below, for historical reference.

FJM 25.9.18

[Treasury website: Release Page, Actual Document; Tax Technical – Tax Articles]