RFIG30900 - Residence for tax years before 2013-14: particular occupations: 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. RFIG30910
    What this chapter is about
  2. RFIG30920
    Aircrew
  3. RFIG30930
    Crown employees
  4. RFIG30940
    Directors
  5. RFIG30950
    Divers and diving supervisors
  6. RFIG30960
    Entertainers and sportspeople
  7. RFIG30970
    Irish Republic employees
  8. RFIG30980
    Lloyds underwriters
  9. RFIG30990
    North Sea and other offshore oil/gas fields
  10. RFIG31000
    Students
  11. RFIG31010
    Seafarers