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RFIG21000 | Statutory Residence Test (SRT): Split year treatment: Contents

From HM Revenue & Customs · Residence and FIG Regime Manual

Contents28 entries

  1. RFIG21010Statutory Residence Test (SRT): Split year treatment: What a split year is
  2. RFIG21020Statutory Residence Test (SRT): Split year treatment: When a tax year is split
  3. RFIG21030Statutory Residence Test (SRT): Split year treatment: When split year treatment will apply
  4. RFIG21040Statutory Residence Test (SRT): Split year treatment: Case 1 - Starting full-time work overseas
  5. RFIG21050Statutory Residence Test (SRT): Split year treatment: Case 1 - The relevant period
  6. RFIG21060Statutory Residence Test (SRT): Split year treatment: Case 1 - Overseas work criteria
  7. RFIG21070Statutory Residence Test (SRT): Split year treatment: Case 1 - Calculating whether individual works full-time overseas in the relevant period
  8. RFIG21080Statutory Residence Test (SRT): Split year treatment: Case 1 - The UK and overseas parts of the tax year
  9. RFIG21090Statutory Residence Test (SRT): Split year treatment: Case 2 - The partner of someone starting full-time work overseas
  10. RFIG21100Statutory Residence Test (SRT): Split year treatment: Case 2 - Who is considered to be a partner
  11. RFIG21110Statutory Residence Test (SRT): Split year treatment: Case 2 - Deemed departure date
  12. RFIG21120Statutory Residence Test (SRT): Split year treatment: Case 2 - The UK and overseas parts of the tax year
  13. RFIG21130Statutory Residence Test (SRT): Split year treatment: Case 3 - Ceasing to have a home in the UK
  14. RFIG21140Statutory Residence Test (SRT): Split year treatment: Case 3 - The UK and overseas parts of the tax year
  15. RFIG21150Statutory Residence Test (SRT): Split year treatment: Case 4 - Starting to have a home in the UK only
  16. RFIG21160Statutory Residence Test (SRT): Split year treatment: Case 4 - The overseas and UK parts of the tax year
  17. RFIG21170Statutory Residence Test (SRT): Split year treatment: Case 5 - Starting full-time work in the UK
  18. RFIG21180Statutory Residence Test (SRT): Split year treatment: Case 5 - The overseas and UK parts of the tax year
  19. RFIG21190Statutory Residence Test (SRT): Split year treatment: Case 6 - Ceasing full-time work overseas
  20. RFIG21200Statutory Residence Test (SRT): Split year treatment: Case 6 - Relevant period
  21. RFIG21210Statutory Residence Test (SRT): Split year treatment: Case 6 - Overseas work criteria
  22. RFIG21220Statutory Residence Test (SRT): Split year treatment: Case 6 - Calculating whether individual has worked full-time overseas in the relevant period
  23. RFIG21230Statutory Residence Test (SRT): Split year treatment: Case 6 - The overseas and UK parts of the tax year
  24. RFIG21240Statutory Residence Test (SRT): Split year treatment:Case 7 - The partner of someone ceasing full-time work overseas
  25. RFIG21250Statutory Residence Test (SRT): Split year treatment: Case 7 - Deemed arrival day
  26. RFIG21260Statutory Residence Test (SRT): Split year treatment: Case 7 - The overseas and UK parts of the tax year
  27. RFIG21270Statutory Residence Test (SRT): Split year treatment : Case 8 - Starting to have a home in the UK
  28. RFIG21280Statutory Residence Test (SRT): Split year treatment: Case 8 - The UK and overseas parts of the tax year