RFIG30100 - Statutory Residence Test (SRT): Contents :Leaving the United Kingdom: 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
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RFIG30110What this chapter is about
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RFIG30120Form P85
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RFIG30130Residence status
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RFIG30140Employee - not resident and not ordinarily resident for the whole tax year
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RFIG30150Non-employee - not resident and not ordinarily resident for the whole tax year
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RFIG30160Liability for the year of departure
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RFIG30170Additional action you may need to take