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HMRC internal manual

Residence and FIG Regime Manual

From:
HM Revenue & Customs
Published
4 April 2025
Updated:
7 April 2026 - See all updates

RFIG22000 - Residence and FIG Regime manual: supplementary guidance: contents

Home and accommodation for SRT purposes

  1. RFIG22110
    The statutory residence test concept of 'home'
  2. RFIG22120
    The second automatic UK test and the concept of a 'home'
  3. RFIG22130
    Why the meaning of 'home'matters for the SRT
  4. RFIG22140
    The principles and characteristics of a home for the purposes of the SRT
  5. RFIG22150
    What is not considered a home for the purposes of the SRT
  6. RFIG22160
    The statutory residence test accommodation tie
  7. RFIG22170
    The principle and characteristics of accommodation as a UK tie
  8. RFIG22180
    When accommodation is not considered to be an accommodation tie

Exceptional circumstances

  1. RFIG22210
    Exceptional circumstances introduction
  2. RFIG22220
    SRT day counting rules where exceptional circumstances can be taken into account when determining the number of days spent in the UK
  3. RFIG22230
    SRT day counting tests where exceptional circumstances cannot be taken into account when determining number of days spent in the UK
  4. RFIG22240
    What are exceptional circumstances
  5. RFIG22250
    Exceptional circumstances and Foreign and Commonwealth Office (FCO) advice
  6. RFIG22260
    Exceptional circumstances and war in Ukraine
  7. RFIG22270
    Examples of circumstances not normally considered to be exceptional circumstances

Family tie

  1. RFIG22310
    Introduction
  2. RFIG22320
    The importance of a family tie
  3. RFIG22330
    Relevant relationships

International tax clarifications due to coronavirus (COVID-19)

  1. RFIG22410
    SRT and coronoavirus (COVID-19)
  2. RFIG22420
    International tax clarifications due to coronavirus (COVID 19) - Q&A
  3. RFIG22430
    International tax clarifications due to coronavirus (COVID 19) - Introduction
  4. RFIG22440
    International tax clarifications due to coronavirus (COVID 19) - Days of presence and tests affected
  5. RFIG22450
    International tax clarifications due to coronavirus (COVID 19) - Third automatic overseas and UK tests
  6. RFIG22460
    International tax clarifications due to coronavirus (COVID 19) - Signficant break
  7. RFIG22470
    International tax clarifications due to coronavirus (COVID 19) - Deemed days
  8. RFIG22480
    International tax clarifications due to coronavirus (COVID 19) - Second automatic UK test
  9. RFIG22490
    International tax clarifications due to coronavirus (COVID 19) - Family tie
  10. RFIG22500
    International tax clarifications due to coronavirus (COVID 19) - Accommodation tie
  11. RFIG22510
    International tax clarifications due to coronavirus (COVID 19) - Work tie
  12. RFIG22520
    International tax clarifications due to coronavirus (COVID 19) - 90-day tie
  13. RFIG22530
    International tax clarifications due to coronavirus (COVID 19) - Country tie
  14. RFIG22540
    International tax clarifications due to coronavirus (COVID 19) - Exceptional circumstances
  15. RFIG22550
    International tax clarifications due to coronavirus (COVID 19) - Record keeping and how to tell HMRC