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RFIG21500 | Statutory Residence Test (SRT): Temporary non-residence: Contents

From HM Revenue & Customs · Residence and FIG Regime Manual

Contents13 entries

  1. RFIG21510Statutory Residence Test (SRT): Temporary non-residence: Introduction
  2. RFIG21520Statutory Residence Test (SRT): Temporary non-residence: Meaning of residence and sole UK residence
  3. RFIG21530Statutory Residence Test (SRT): Temporary non-residence: Treaty non-residence
  4. RFIG21540Statutory Residence Test (SRT): Temporary non-residence: Start and end dates for period of temporary non-residence
  5. RFIG21550Statutory Residence Test (SRT): Temporary non-residence: Meaning of year of departure and period of return
  6. RFIG21560Statutory Residence Test (SRT): Temporary non-residence: Tax when returning to the UK after a period of temporary non-residence
  7. RFIG21570Statutory Residence Test (SRT): Temporary non-residence: Transitional arrangements
  8. RFIG21580Statutory Residence Test (SRT): Temporary non-residence: Pension income
  9. RFIG21590Statutory Residence Test (SRT): Temporary non-residence: Remitted foreign income
  10. RFIG21600Statutory Residence Test (SRT): Temporary non-residence: Distributions from closely controlled companies
  11. RFIG21610Statutory Residence Test (SRT): Temporary non-residence: Loans to participators released or written off
  12. RFIG21620Statutory Residence Test (SRT): Temporary non-residence: Chargeable event gains
  13. RFIG21630Statutory Residence Test (SRT): Temporary non-residence: Capital gains and offshore income gains