RFIG30500 | Residence for tax years before 2013-14: personal allowances: 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
- RFIG30510Residence for tax years before 2013-14: Personal Allowances: What this chapter is about
- RFIG30520Residence for tax years before 2013-14:Personal Allowances:Personal Allowances - resident
- RFIG30530Residence for tax years before 2013-14: Personal Allowances:Personal Allowances - non resident
- RFIG30540Residence for tax years before 2013-14:Personal Allowances: Non-resident Individuals who are entitled to Personal Allowances up to 5 April 2010
- RFIG30550Residence for tax years before 2013-14:Personal Allowances:Non-Resident Individuals who are entitled to Personal Allowances from 6 April 2010
- RFIG30560Residence for tax years before 2013-14:Personal Allowances:Countries whose citizens are Commonwealth citizens
- RFIG30570Residence for tax years before 2013-14:Personal Allowances:Non-Resident individuals who may claim Personal Allowances under the provision of Double Taxation Agreements