RFIG31140 - Residence for tax years before 2013-14: general information: enquiry cases

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


(This content has been withheld because of exemptions in the Freedom of Information Act 2000)