RFIG30040 - Residence for tax years before 2013-14:Introduction: How to use the guidance
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
Normally you would consider an individual’s residence status when they are either leaving or coming to the UK. Your starting point will usually be to look at RFIG30100 (which deals with individuals leaving the UK) or RFIG30300 (which deals with individuals coming to the UK). Sometimes you will have to look at both chapters, for example where an individual leaves the UK and comes to the UK on one or more occasions.
The other chapters are for your general guidance on matters which are affected by the residence decision for example claims to personal allowances, and whether income is chargeable to tax.