SolvedRFIG30700 | Residence for tax years before 2013-14: liability to UK tax: 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
- RFIG30710Residence for tax years before 2013-14: liability to UK tax: What this chapter is about
- RFIG30720Residence for tax years before 2013-14: liability to UK tax: Income arising in the UK
- RFIG30730Residence for tax years before 2013-14: liability to UK tax: Individual resident and not resident in the UK in the same tax year
- RFIG30740Residence for tax years before 2013-14: liability to UK tax: Scope of liability to income tax on earnings
- RFIG30750Residence for tax years before 2013-14: liability to UK tax: Scope of liability to income tax on pensions
- RFIG30760Residence for tax years before 2013-14: liability to UK tax: Scope of liability to income tax for trade, profession, vocation and rental property
- RFIG30770Residence for tax years before 2013-14: liability to UK tax: Scope of liability to income tax on investment income