Summary

This manual contains guidance for HMRC officers who have to consider the residence position of individuals and who have to consider any claim to the FIG regime.

Contents

  1. RFIG10000
    Introduction: contents
  2. RFIG20000
    Statutory Residence Test (SRT): contents
  3. RFIG30000
    Residence for tax years before 2013-14: contents
  4. RFIG40000
    FIG regime: contents
  5. RFIG50000
    Residence - other information: contents