RFIG30300 - Residence for tax years before 2013-14: coming to 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. RFIG30310
    What this chapter is about
  2. RFIG30320
    Arrival process
  3. RFIG30330
    Circumstances before arrival
  4. RFIG30340
    Residence status if individual previously resident and ordinarily resident in the UK
  5. RFIG30350
    Residence status if individual was not ordinarily resident before arrival
  6. RFIG30360
    When an individual will be ordinarily resident
  7. RFIG30370
    Resident and ordinarily resident throughout
  8. RFIG30380
    The liability for the year of arrival
  9. RFIG30390
    Resident not ordinarily resident for the whole tax year
  10. RFIG30400
    Employee - not resident and not ordinarily resident for the whole tax year
  11. RFIG30410
    Employee - end of year or arrival procedures
  12. RFIG30420
    Non-employee - not resident and not ordinarily resident for the whole tax year
  13. RFIG30430
    Pensioner - not resident and not ordinarily resident for the whole tax year