RFIG30700 - Residence for tax years before 2013-14: liability to UK tax: 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. RFIG30710
    What this chapter is about
  2. RFIG30720
    Income arising in the UK
  3. RFIG30730
    Individual resident and not resident in the UK in the same tax year
  4. RFIG30740
    Scope of liability to income tax on earnings
  5. RFIG30750
    Scope of liability to income tax on pensions
  6. RFIG30760
    Scope of liability to income tax for trade, profession, vocation and rental property
  7. RFIG30770
    Scope of liability to income tax on investment income