RFIG21500 - Statutory Residence Test (SRT): Temporary non-residence: Contents

  1. RFIG21510
    Introduction
  2. RFIG21520
    Meaning of residence and sole UK residence
  3. RFIG21530
    Treaty non-residence
  4. RFIG21540
    Start and end dates for period of temporary non-residence
  5. RFIG21550
    Meaning of year of departure and period of return
  6. RFIG21560
    Tax when returning to the UK after a period of temporary non-residence
  7. RFIG21570
    Transitional arrangements
  8. RFIG21580
    Pension income
  9. RFIG21590
    Remitted foreign income
  10. RFIG21600
    Distributions from closely controlled companies
  11. RFIG21610
    Loans to participators released or written off
  12. RFIG21620
    Chargeable event gains
  13. RFIG21630
    Capital gains and offshore income gains