RFIG30100 - Residence for tax years before 2013-14: 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

  1. RFIG30110
    What this chapter is about
  2. RFIG30120
    Form P85
  3. RFIG30130
    Residence status
  4. RFIG30140
    Employee - not resident and not ordinarily resident for the whole tax year
  5. RFIG30150
    Non-employee - not resident and not ordinarily resident for the whole tax year
  6. RFIG30160
    Liability for the year of departure
  7. RFIG30170
    Additional action you may need to take