Residence and FIG Regime Manual

RFIG31100 - Residence for tax years before 2013-14: general information: 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. RFIG31110

   Counting days
2. RFIG31120

   Average visits to the UK - how to calculate
3. RFIG31130

   Case of doubt or difficulty
4. RFIG31140

   Enquiry cases
5. RFIG31150

   Contacts