The UK Government\'s latest consultation to help individuals self-assess their tax residence status is “overly complex”, according to accountancy firm, PKF.

Philip Fisher, head of employment tax and rewards at PKF said: "The principle of a statutory residence definition is very welcome as it should remove uncertainty. It is pleasing to see that the Treasury has listened to some of the objections to its original plans. Unfortunately, the latest version is still unnecessarily complicated.”
 
Although billed as a statutory test, the rules actually contain three layers of tests, PKF went...