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Official guidance
Residence and FIG Regime Manual

RFIG30000 · Residence for tax years before 2013-14

  • RFIG30010 · Introduction
  • RFIG30100 · Leaving the United Kingdom: contents
  • RFIG30300 · Coming to the United Kingdom
  • RFIG30500 · Personal allowances
  • RFIG30700 · Liability to UK tax
  • RFIG30900 · Particular occupations
  • RFIG31100 · General information: contents
  1. Residence and FIG Regime Manual
  2. Residence for tax years before 2013-14: contents

RFIG30000 | Residence for tax years before 2013-14: contents

From HM Revenue & Customs · Residence and FIG Regime Manual

This chapter only applies to tax years up to and including 2012-2013. From 6 April 2013 the Statutory Residence Test (SRT) applies. For guidance on the SRT please see RFIG20000 onwards.

Contents7 entries

  1. RFIG30010Residence for tax years before 2013-14: Introduction: contents
  2. RFIG30100Residence for tax years before 2013-14: Leaving the United Kingdom: contents
  3. RFIG30300Residence for tax years before 2013-14: coming to the United Kingdom: contents
  4. RFIG30500Residence for tax years before 2013-14: personal allowances: contents
  5. RFIG30700Residence for tax years before 2013-14: liability to UK tax: contents
  6. RFIG30900Residence for tax years before 2013-14: particular occupations: contents
  7. RFIG31100Residence for tax years before 2013-14: general information: contents
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