PGµç×Ó

Cookies on PGµç×Ó

We use some essential cookies to make this website work.

We’d like to set additional cookies to understand how you use PGµç×Ó, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

You have accepted additional cookies. You can change your cookie settings at any time.

You have rejected additional cookies. You can change your cookie settings at any time.

View cookies
Skip to main content
PGµç×Ó

Navigation menu

Menu
Search PGµç×Ó

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments

    Departments, agencies and public bodies

  • News

    News stories, speeches, letters and notices

  • Guidance and regulation

    Detailed guidance, regulations and rules

  • Research and statistics

    Reports, analysis and official statistics

  • Policy papers and consultations

    Consultations and strategy

  • Transparency

    Data, Freedom of Information releases and corporate reports

Search

Beta This part of PGµç×Ó is being rebuilt – find out what beta means

  1. Home
HMRC internal manual

Residence and FIG Regime Manual

From:
HM Revenue & Customs
Published
4 April 2025
Updated:
7 April 2025 - See all updates
  1. Back to contents

RFIG20000 - Statutory Residence Test (SRT): contents

  1. RFIG20010
    Introduction: contents
  2. RFIG20100
    Automatic overseas tests: Contents
  3. RFIG20300
    Automatic UK tests: Contents
  4. RFIG20500
    The ties test: Contents
  5. RFIG20700
    Days spent in the UK: Contents
  6. RFIG20900
    Deceased persons - The application of the SRT: Contents
  7. RFIG21000
    Split year treatment: Contents
  8. RFIG21500
    Temporary non-residence: Contents
  9. RFIG21700
    Transitional provisions: Contents
  10. RFIG21900
    Record keeping: Contents
  11. RFIG22000
    Supplementary Guidance: Contents
Previous page
Next page

Is this page useful?

  • Maybe
Thank you for your feedback

Help us improve PGµç×Ó

Don’t include personal or financial information like your National Insurance number or credit card details.

Help us improve PGµç×Ó

To help us improve PGµç×Ó, we’d like to know more about your visit today. .

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments
  • News
  • Guidance and regulation
  • Research and statistics
  • Policy papers and consultations
  • Transparency
  • How government works
  • Get involved

Support links

  • Help
  • Privacy
  • Cookies
  • Accessibility statement
  • Contact
  • Terms and conditions
  • Rhestr o Wasanaethau Cymraeg
  • Government Digital Service
All content is available under the , except where otherwise stated