Treasury consultation on a statutory definition tax residence

An interesting article from Citywire on the proposals from HMRC with regard to imposing a statutory test for tax residency.

Residence, Domicile and the Remittance Basis

HMRC has published a revised version of  their ‘Residence, Domicile and the Remittance Basis’ document.
The amendments continue the shift towards emphasising the need to show a distinct break in the pattern
of one's life when seeking to break residence.