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 individual’s residence position for tax years 2013-14 onwards
• RFIG30000 – Residence for tax years before 2013-14 gives information on how to determine an individual’s residence position for tax years before 2013-14
• RFIG40000 – 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 – Residence – other information gives information on other matters that may have to be considered when looking at an individual’s residence position