188体育

As mentioned at ERSM160200 Finance Act 2013 made changes to the taxation rules relating to residence from 6 April 2013, removing the concept of 鈥渙rdinary residence鈥� from the Taxes Acts. For ITEPA03/S26, the condition of the employee being not ordinarily resident (or 鈥淣OR鈥�) was replaced by the condition of meeting 鈥渢he requirement of section 26A鈥�.

In addition, from 6 April, the remittance basis may only be claimed by individuals not domiciled in the UK (but see transitional arrangements at ERSM160200). Before that date the remittance basis was available to employees who met certain conditions in respect of their employment income where they were, on the one hand not domiciled but ordinarily resident in the UK, or, on the other hand, not ordinarily resident in the UK. Those two categories have, from 6 April 2013 been replaced by those employees who are not domiciled in the UK and do not meet the requirements of section 26A and those who are not domiciled in the UK and do meet the requirements of section 26A.

Therefore, where the foregoing examples refer to non-domiciled employees they will apply in the same way from 6 April 2013 to employees who are not domiciled in the UK and do not meet the requirements of section 26A. Equally, examples that discuss the treatment of 鈥淣OR鈥� employees apply in the same way from 6 April 2013 to employees who are not domiciled in the UK and do meet the requirements of section 26A. (See transitional arrangements at ERSM160200.)