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Official guidance
Residence and FIG Regime Manual

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

  • RFIG30310 · What this chapter is about
  • RFIG30320 · Arrival process
  • RFIG30330 · Circumstances before arrival
  • RFIG30340 · Residence status if individual previously resident and ordinarily resident in the UK
  • RFIG30350 · Residence status if individual was not ordinarily resident before arrival
  • RFIG30360 · When an individual will be ordinarily resident
  • RFIG30370 · Resident and ordinarily resident throughout
  • RFIG30380 · The liability for the year of arrival
  • RFIG30390 · Resident not ordinarily resident for the whole tax year
  • RFIG30400 · Employee - not resident and not ordinarily resident for the whole tax year
  • RFIG30410 · Employee - end of year or arrival procedures
  • RFIG30420 · Non-employee - not resident and not ordinarily resident for the whole tax year
  • RFIG30430 · Pensioner - not resident and not ordinarily resident for the whole tax year
  1. Residence for tax years before 2013-14: coming to the United Kingdom: contents
  2. Residence for tax years before 2013-14: coming to the United Kingdom: arrival process

RFIG30320 | Residence for tax years before 2013-14: coming to the United Kingdom: arrival process

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.

Since 1 June 2010 the form P86 has been withdrawn and new arrivals to the UK will be integrated into HMRC processes by existing means; either:

  • the RTI process for new employees

  • CWF1 for newly self employed

  • SA1 registration process for customers who are not self-employed but who need to complete a tax return

Please refer to EIM42890 and PAYE81750.

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