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Official guidance
Residence and FIG Regime Manual

RFIG20700 · Statutory Residence Test (SRT): Days spent in the UK

  • RFIG20710 · Meaning of a day spent in the UK
  • RFIG20720 · The deeming rule
  • RFIG20730 · Transit days
  • RFIG20740 · Work for the purpose of the SRT
  • RFIG20750 · Travel either to or from a temporary workplace
  • RFIG20760 · Significant break
  • RFIG20770 · Location of work
  • RFIG20780 · Workers with relevant jobs
  • RFIG20790 · Workers with relevant jobs and the third automatic UK and overseas test
  • RFIG20800 · Workers with relevant jobs and the UK work tie
  • RFIG20810 · Deductible travel expenses for tax purposes
  1. Statutory Residence Test (SRT): contents
  2. Statutory Residence Test (SRT): Days spent in the UK: Contents

RFIG20700 | Statutory Residence Test (SRT): Days spent in the UK: Contents

From HM Revenue & Customs · Residence and FIG Regime Manual

Contents11 entries

  1. RFIG20710Statutory Residence Test (SRT): Days spent in the UK: Meaning of a day spent in the UK
  2. RFIG20720Statutory Residence Test (SRT): Days spent in the UK: The deeming rule
  3. RFIG20730Statutory Residence Test (SRT): Days spent in the UK: Transit days
  4. RFIG20740Statutory Residence Test (SRT): Days spent in the UK: Work for the purpose of the SRT
  5. RFIG20750Statutory Residence Test (SRT): Days spent in the UK: Travel either to or from a temporary workplace
  6. RFIG20760Statutory Residence Test (SRT): Days spent in the UK: Significant break
  7. RFIG20770Statutory Residence Test (SRT): Days spent in the UK: Location of work
  8. RFIG20780Statutory Residence Test (SRT): Days spent in the UK: Workers with relevant jobs
  9. RFIG20790Statutory Residence Test (SRT): Days spent in the UK: Workers with relevant jobs and the third automatic UK and overseas test
  10. RFIG20800Statutory Residence Test (SRT): Days spent in the UK: Workers with relevant jobs and the UK work tie
  11. RFIG20810Statutory Residence Test (SRT): Days spent in the UK: Deductible travel expenses for tax purposes
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