Residence and FIG Regime Manual

RFIG10100 - Introduction: about this manual

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.

The manual is split into the following sections:

• RFIG20000 - Statutory residence test (SRT) gives information about the SRT and the various components of this test, which applies from 6 April 2013 and is used to determine an individual바카라 사이트™s residence position for tax years 2013-14 onwards
• RFIG30000 바카라 사이트“ Residence for tax years before 2013-14 gives information on how to determine an individual바카라 사이트™s residence position for tax years before 2013-14
• RFIG40000 바카라 사이트“ FIG regime gives information on the FIG regime which, from 6 April 2025, provides tax relief which qualifying new residents can claim on their foreign income and gains that accrue during their first 4 years of UK residence
• RFIG50000 바카라 사이트“ Residence 바카라 사이트“ other information gives information on other matters that may have to be considered when looking at an individual바카라 사이트™s residence position