Three tests of residence are to be introduced:
• the Automatic Overseas Test, which defines conclusive non residence;
• the Automatic Residence Test, which defines conclusive residence; and
• the UK Ties and Day Counting Test, which will apply to everyone else.
The final version of the draft legislation is expected to be published shortly after Budget 2013 and will be subject to normal Parliamentary scrutiny before it is enacted in the Finance Act 2013, to take effect from April 2013.
We promised a revised briefing paper at this stage which can be found here