What did Schedule 7 paragraph 12 of ITEPA 2003 originally provide?

Schedule 7 paragraph 12 of the Income Tax (Earnings and Pensions) Act 2003 originally provided specific rules for resolving disputes about whether an individual was domiciled or ordinarily resident in the United Kingdom, for the purposes of the retirement benefits scheme provisions contained in Schedule 7.

Why was Schedule 7 paragraph 12 of ITEPA 2003 repealed?

Schedule 7 paragraph 12 was repealed in its entirety by the Finance Act 2008, Schedule 7, paragraph 44. The concept of ordinary residence was itself later largely removed from United Kingdom tax legislation as part of wider statutory residence reforms, making the provision redundant.

How are domicile or residence disputes for retirement benefits schemes resolved now that paragraph 12 is repealed?

Since paragraph 12 has been repealed, disputes about domicile or residence in the context of employment-related retirement benefits now fall to be resolved under the general residence and domicile rules and, where necessary, through HMRC's standard dispute resolution procedures rather than any Schedule 7 specific mechanism.

Is the concept of ordinary residence still relevant in United Kingdom tax law?

The concept of ordinary residence was largely removed from United Kingdom tax legislation as part of wider statutory residence reforms. Practitioners should refer to the current statutory residence test and related provisions rather than relying on the now-obsolete concept of ordinary residence for tax purposes.

Income Tax (Earnings and Pensions) Act 2003 Schedule 7 paragraph 12

Disputes as to domicile or ordinary residence

Schedule 7 paragraph 12 previously dealt with resolving disputes about an individual's domicile or ordinary residence in the context of retirement benefits schemes, but has been repealed.

This paragraph originally addressed how disputes regarding domicile or ordinary residence should be determined for the purposes of Schedule 7.
The paragraph was repealed in its entirety by the Finance Act 2008, Schedule 7, paragraph 44.
The concept of "ordinary residence" was itself later largely removed from UK tax legislation as part of wider statutory residence reforms.
Any matters previously governed by this paragraph are now addressed through other provisions or are no longer relevant.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member