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RFIG22000 | Residence and FIG Regime manual: supplementary guidance: contents

From HM Revenue & Customs · Residence and FIG Regime Manual

Contents33 entries

  1. RFIG22110Statutory Residence Test (SRT): supplementary guidance: home and accommodation for SRT purposes: the statutory residence test concept of 'home'
  2. RFIG22120Statutory Residence Test (SRT): supplementary guidance: home and accommodation for SRT purposes: The second automatic UK test and the concept of a 'home'
  3. RFIG22130Statutory Residence Test (SRT): supplementary guidance: home and accommodation for SRT purposes: Why the meaning of 'home'matters for the SRT
  4. RFIG22140Statutory Residence Test (SRT): supplementary guidance: home and accommodation for SRT purposes: The principles and characteristics of a home for the purposes of the SRT
  5. RFIG22150Statutory Residence Test (SRT): supplementary guidance: home and accommodation for SRT purposes: What is not considered a home for the purposes of the SRT
  6. RFIG22160Statutory Residence Test (SRT): supplementary guidance: home and accommodation for SRT purposes: The statutory residence test accommodation tie
  7. RFIG22170Statutory Residence Test (SRT): supplementary guidance: home and accommodation for SRT purposes: The principle and characteristics of accommodation as a UK tie
  8. RFIG22180Statutory Residence Test (SRT): supplementary guidance: home and accommodation for SRT purposes: When accommodation is not considered to be an accommodation tie
  9. RFIG22210Statutory Residence Test (SRT): supplementary guidance: exceptional circumstances: Exceptional circumstances introduction
  10. RFIG22220Statutory Residence Test (SRT): supplementary guidance: exceptional circumstances: SRT day counting rules where exceptional circumstances can be taken into account when determining the number of days spent in the UK
  11. RFIG22230Statutory Residence Test (SRT): supplementary guidance: exceptional circumstances: SRT day counting tests where exceptional circumstances cannot be taken into account when determining number of days spent in the UK
  12. RFIG22240Statutory Residence Test (SRT): supplementary guidance: exceptional circumstances: What are exceptional circumstances
  13. RFIG22250Statutory Residence Test (SRT): supplementary guidance: exceptional circumstances: Exceptional circumstances and Foreign and Commonwealth Office (FCO) advice
  14. RFIG22260Statutory Residence Test (SRT): supplementary guidance: exceptional circumstances: Exceptional circumstances and war in Ukraine
  15. RFIG22270Statutory Residence Test (SRT): supplementary guidance: exceptional circumstances: Examples of circumstances not normally considered to be exceptional circumstances
  16. RFIG22310Statutory Residence Test (SRT): supplementary guidance: Family tie: Concept of family tie: Introduction
  17. RFIG22320Statutory Residence Test (SRT): supplementary guidance: Family tie: Concept of family tie: The importance of a family tie
  18. RFIG22330Statutory Residence Test (SRT): supplementary guidance: Family tie: Relevant relationships
  19. RFIG22410Statutory Residence Test (SRT): International tax clarifications due to coronavirus (COVID:19): SRT and coronavirus (COVID-19)
  20. RFIG22420Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Q&A
  21. RFIG22430Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Introduction
  22. RFIG22440Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Days of presence and tests affected
  23. RFIG22450Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Third automatic overseas and UK tests
  24. RFIG22460Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Signficant break
  25. RFIG22470Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Deemed days
  26. RFIG22480Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Second automatic UK test
  27. RFIG22490Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Family tie
  28. RFIG22500Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Accommodation tie
  29. RFIG22510Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Work tie
  30. RFIG22520Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - 90-day tie
  31. RFIG22530Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Country tie
  32. RFIG22540Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Exceptional circumstances
  33. RFIG22550Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Record keeping and how to tell HMRC