RFIG22110 - Statutory Residence Test (SRT): supplementary guidance: home and accommodation for SRT purposes: the statutory residence test concept of 'home'
This chapter provides information about how HMRC interprets the term 바카라 사이트˜home바카라 사이트™ in the context of applying the SRT to an individual바카라 사이트™s circumstances. It should be read in conjunction with the statutory residence test legislation, which forms Schedule 45 to the Finance Act 2013, particularly paragraph 25 of the Schedule, to gain a comprehensive understanding.