HMRC reveals revamped non-dom tome

The hefty document aims to explain the remittance rules introduced by the Finance Act 2008. More guidance is expected over the coming months to explain the new rules, including extra examples to illustrate how they would work in more complex circumstances. In recent years, the remittance basis has predominantly been applied to the taxation of foreign income and gains arising to UK residents who are not ordinarily resident, or not domiciled in the UK. The document is available at: http://www.hmrc.gov.uk/cnr/rdrm-remittances.pdf