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RFIG30300 | Residence for tax years before 2013-14: coming to the United Kingdom: 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.

Contents13 entries

  1. RFIG30310Residence for tax years before 2013-14: coming to the United Kingdom: what this chapter is about
  2. RFIG30320Residence for tax years before 2013-14: coming to the United Kingdom: arrival process
  3. RFIG30330Residence for tax years before 2013-14: coming to the United Kingdom: circumstances before arrival
  4. RFIG30340Residence for tax years before 2013-14: coming to the United Kingdom: residence status if individual previously resident and ordinarily resident in the UK
  5. RFIG30350Residence for tax years before 2013-14: coming to the United Kingdom: residence status if individual was not ordinarily resident before arrival
  6. RFIG30360Residence for tax years before 2013-14: coming to the United Kingdom: when an individual will be ordinarily resident
  7. RFIG30370Residence for tax years before 2013-14: coming to the United Kingdom: resident and ordinarily resident throughout
  8. RFIG30380Residence for tax years before 2013-14: coming to the United Kingdom: the liability for the year of arrival
  9. RFIG30390Residence for tax years before 2013-14: coming to the United Kingdom: resident not ordinarily resident for the whole tax year
  10. RFIG30400Residence for tax years before 2013-14: coming to the United Kingdom: employee - not resident and not ordinarily resident for the whole tax year
  11. RFIG30410Residence for tax years before 2013-14: coming to the United Kingdom: employee - end of year or arrival procedures
  12. RFIG30420Residence for tax years before 2013-14: coming to the United Kingdom: non-employee - not resident and not ordinarily resident for the whole tax year
  13. RFIG30430Residence for tax years before 2013-14: coming to the United Kingdom: pensioner - not resident and not ordinarily resident for the whole tax year