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RFIG31100 | Residence for tax years before 2013-14: general information: 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.

Contents5 entries

  1. RFIG31110Residence for tax years before 2013-14: general information: counting days
  2. RFIG31120Residence for tax years before 2013-14: general information: average visits to the UK - how to calculate
  3. RFIG31130Residence for tax years before 2013-14: general information: case of doubt or difficulty
  4. RFIG31140Residence for tax years before 2013-14: general information: enquiry cases
  5. RFIG31150Residence for tax years before 2013-14: general information: contacts