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Official guidance
Residence and FIG Regime Manual

RFIG30900 · Residence for tax years before 2013-14: particular occupations

  • RFIG30910 · What this chapter is about
  • RFIG30920 · Aircrew
  • RFIG30930 · Crown employees
  • RFIG30940 · Directors
  • RFIG30950 · Divers and diving supervisors
  • RFIG30960 · Entertainers and sportspeople
  • RFIG30970 · Irish Republic employees
  • RFIG30980 · Lloyds underwriters
  • RFIG30990 · North Sea and other offshore oil/gas fields
  • RFIG31000 · Students
  • RFIG31010 · Seafarers
  1. Residence for tax years before 2013-14: contents
  2. Residence for tax years before 2013-14: particular occupations: contents

RFIG30900 | Residence for tax years before 2013-14: particular occupations: 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.

Contents11 entries

  1. RFIG30910Residence for tax years before 2013-14: particular occupations: what this chapter is about
  2. RFIG30920Residence for tax years before 2013-14: particular occupations: aircrew
  3. RFIG30930Residence for tax years before 2013-14: particular occupations: crown employees
  4. RFIG30940Residence for tax years before 2013-14: particular occupations: directors
  5. RFIG30950Residence for tax years before 2013-14: particular occupations: divers and diving supervisors
  6. RFIG30960Residence for tax years before 2013-14: particular occupations: entertainers and sportspeople
  7. RFIG30970Residence for tax years before 2013-14: particular occupations: Irish Republic employees
  8. RFIG30980Residence for tax years before 2013-14: particular occupations: Lloyds underwriters
  9. RFIG30990Residence for tax years before 2013-14: particular occupations: North Sea and other offshore oil/gas fields
  10. RFIG31000Residence for tax years before 2013-14: particular occupations: students
  11. RFIG31010Residence for tax years before 2013-14: particular occupations: seafarers
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