Additional Frequently Asked Questions about the proposed changes to the residence and domicile tax rules relating to the taxation of income arising from a non-UK resident trust and to the Grandfathering provisions for offshore mortgages have been added to the HMRC website.

These may be found at http://www.hmrc.gov.uk/cnr/faq-remittances.htm and http://www.hmrc.gov.uk/cnr/faq-non-res-trusts.htm