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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Residence, Domicile and Remittance Basis Manual: recent changes

Below are details of the amendments that were published on 26 January 2011 (see the update index for all updates)

Section Details of update  
Chart 1.4 Insert RDRM10330 in first box  
Chart 2.10 B Changes to the last 2 flow chart boxes. Yes and No in the wrong place.  
Chart 2.6 A Correction to wording in the second box.  
RDRM10110 Remove references to P85(S)  
RDRM10115 Remove references to P85(S)  
RDRM10120 Remove references to P85(S)  
RDRM10135 RE1730 removed and replaced with Property income distributions paid by UK-REITs and PAIFs  
RDRM10140 Typo errors  
RDRM10270 Remove the word ‘and’.  
RDRM10330 Insert Bulgaria into the Table of EEA countries  
RDRM10340 Updated list of countries who’s citizens may claim PA under DT Agreements.  
RDRM20030 Formatting changes  
RDRM31210 Typo error last paragraph  
RDRM31250 Typo no space between words  
RDRM35440 Too many ‘to’s’ in text  
RDRM40000 Remove whole section RDRM40020  
RDRM40010 Remove details for Oil & Gas  
RDRM40020 Remove whole section