These will come into effect from 6 April 2013. If you are thinking of leaving the UK or coming to live here, now is the time to see exactly what impact the new rules will have.
Your tax residence status is fundamental in determining your UK tax exposure and, in turn, will influence the tax planning moves which will be needed. That is the case whether you plan to leave the UK to work, retire or just travel for a few years.
We are ready to advise by reference to your specific circumstances.