HMRC have updated their Child Benefit Technical Manual for the following:
- Residence and immigration: residence – right to reside in the UK – Including reference to Permanent right of Residence;
- Residence and immigration: contents – Legislation revoked this regulation from 27/10/2023; and
- Residence and Immigration: residence – living in the UK – the 3 month rule – Legislation revoked this regulation from 27/10/2023.
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Income Tax is a substantial single-volume guide to all the income tax issues commonly faced by most accountants and tax practitioners.
