RFIG30410 - Residence for tax years before 2013-14: coming to the United Kingdom: employee - end of year or arrival procedures
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.
If the individual is still in the UK on 5 April of the year of arrival and claims a repayment does the individual come within one of the categories in RFIG30540, (up to 5 April 2010), or RFIG30550 (from 6 April 2010 to 5 April 2013), or RFIG30570. If they do full personal allowances are due, and any repayment should be made.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
If the individual is not within Self-Assessment and they have not paid higher rate tax they are not entitled to personal allowances and no repayment will be due.
(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)