RFIG30050 | Residence for tax years before 2013-14: Introduction: Who to contact

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

If you have

• any difficulty in using this guide, or

• any difficulty in deciding whether an individual is resident or ordinarily resident in the UK, or

• any problem about the tax liability of a non-resident individual,

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)