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  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
  2. RFIG20000

RFIG20100 - Statutory Residence Test (SRT): Automatic overseas tests: Contents

  1. RFIG20110
    An introduction
  2. RFIG20120
    First automatic overseas test
  3. RFIG20130
    Second automatic overseas test
  4. RFIG20140
    Third automatic overseas test
  5. RFIG20150
    Working full-time overseas
  6. RFIG20160
    Gaps between employments
  7. RFIG20170
    Other days that can reduce the reference period
  8. RFIG20180
    Annual and parenting leave
  9. RFIG20190
    Non working day embedded within a block of leave
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