Individuals residing in Brazil who leave Brazil’s national territory will have to complete and submit, in addition to the Final Income Tax Return (Declaração de Saída Definitiva do País), a Notice of Definitive Exit from the Country (Comunicação de Saída Definitiva do País). »
On 23 February 2009, Her Majesty’s Revenue and Customs (HMRC), the U.K. tax authority, issued an update to HMRC6 “Residence, Domicile and the Remittance Basis.” The legislative changes that were made to the remittance basis rules in Finance Act 2009 have now been incorporated into “Section 5: ‘The remittance basis’”. »
