In light of the forthcoming changes to the test for residence, HMRC have now published draft guidance on how to apply the statutory residence test and on eligibility for overseas workday relief.

By way of reminder, legislation will be introduced in Finance Bill 2013 to put the rules which determine an individual's tax residence on a statutory basis. The new statutory residence test will come into force from the start of the 2013–14 tax year.

The legislation will also provide for a tax year to be split into a UK part and an overseas part in certain circumstances and contain new rules for the taxation of certain income and gains arising during a period of temporary non-residence.