RFIG30910 - Residence for tax years before 2013-14: particular occupations: what this chapter is about
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.
The same rules for residence status apply to every individual; however certain categories of individuals require special attention due to the complexities of their tax affairs.
There are special rules for certain occupations when employees work abroad or hold certain offices. There are some details in the following pages but these are not exhaustive.
Some groups of employees are dealt with in specialist tax offices and where this is the case the office is shown. Where no specialist office is shown individuals should contact their own tax office.