Following all the comment over the last several months about the changes to tax law governing residence and domicile, HM Revenue and Customs have now issued final guidance on the subject in the form of a new guide (HMRC 6), entitled Residence, Domicile and the Remittance Basis, which can be found on HMRC's website.

The guide does not cover the issue of domicile for Inheritance Tax purposes, which is subject to separate and quite different rules. Guidance on the rules for IHT can be found here.