RFIG30000 - Residence for tax years before 2013-14: contents

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.

  1. RFIG30010
    Introduction: contents
  2. RFIG30100
    Leaving the United Kingdom: contents
  3. RFIG30300
    Coming to the United Kingdom: contents
  4. RFIG30500
    Personal allowances: contents
  5. RFIG30700
    Liability to UK tax: contents
  6. RFIG30900
    Particular occupations: contents
  7. RFIG31100
    General information: contents