The Government will make major changes to the taxation of UK resident non-UK domicillaries with effect from 6 April 2008. ‘ The changes include an annual ‘additional tax charge’ of £30,000 for individuals who have been resident in the UK for seven years or more and who wish to continue using the remittance basis of taxation.’ say Deloitte in their Pre-Budget briefing. They also highlight some major changes to the test for UK tax residence.

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