RFIG30030 - Residence for tax years before 2013-14: Introduction: What the guidance will do

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.

As explained at RFIG30020 there are many factors which determine an individual’s residence status. This guidance is designed to help you reach a conclusion regarding an individual’s residency. However depending on the circumstances of the case this might not be straightforward and you may need to either consult other guidance or submit your case for specialist technical advice.

The guidance will help tell you

  • the factors which determine an individual’s residence
  • whether you can deal with a case, if so, it will advise you on
    • the indivdiual's residence status 
    • whether Personal Allowances will be due, and 
    • help with the subsequent liability
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)