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Read more 21st December 2012 Statutory residence test HMRC have announced that legislation will be introduced in Finance Bill 2013 to put the rules which determine an individual's tax residence on a statutory basis. The site offers information and publications to download on research, good practice in services and on mental health problems and key issues. 1 We may share information about your company with: any member of our group, which means our subsidiaries, our ultimate holding company and its subsidiaries, as defined in section 1159 of the UK Companies Act 2006.