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Statutory Residence Test (SRT): Automatic overseas tests: Gaps between employments

Clarified this page relates both to the sufficient hours overseas and sufficient hours in the UK calculations.

Statutory Residence Test (SRT): The ties test: The number of ties

Updated the number of days spent in the UK to mirror the legislation as these specific numbers are referred to in other parts of the guidance.

Statutory Residence Test (SRT): Split year treatment: Case 1 - Overseas work criteria

Note added to refer to guidance on permitted limits.

Statutory Residence Test (SRT): Split year treatment: Case 1 - Calculating whether individual works full-time overseas in the relevant period

Updates made to make guidance easier to follow.

Statutory Residence Test (SRT): Split year treatment: Case 6 - Overseas work criteria

Line added to refer to guidance on permitted limits.

Statutory Residence Test (SRT): Split year treatment: Case 6 - Calculating whether individual has worked full-time overseas in the relevant period

Updates made to make guidance easier to follow. 

Statutory Residence Test (SRT): Split year treatment:Case 7 - The partner of someone ceasing full-time work overseas

Link added to refer to guidance on permitted limits.

FIG regime: Claims for relief - making a claim

Added content to ‘Quantifying a claim’ following amendments in paragraph 1 Schedule 3 FA 2026, and also to clarify that incorrect quantification doesn’t invalidate a claim and to signpost consequential claims guidance. Also general housekeeping.

FIG regime: Qualifying new resident

Added 4th bullet in the ‘definition’ section following amendment to section 845B(1) ITTOIA in FA 2026 including provision that children must be at least 10 years old to be qualifying new residents.

FIG regime: Qualifying foreign income

Amended final bullet in relation to QAHC income following amendments to section 845H in FA 2026 and general housekeeping.

FIG regime: Income arising under the transfer of assets abroad provisions

Amendments to explain the interaction between transferor charge and benefits charge and general housekeeping.

FIG regime: Foreign capital gains

Added to ‘Qualifying QAHC gains’ following amends in FA 2026 and to ‘Gains treated as accruing under section 86’ to explain the interaction between s.86 gains relieved under the FIG regime and the s.87 pool. Also to reflect amends to para 2(2) Sch D1

Statutory Residence Test (SRT): Temporary non-residence: Distributions from closely controlled companies

Amended content to reflect the changes to the temporary non-residence rules for distributions from companies in Finance Act 2026 and general housekeeping.

Residence - other information: members of the UK Parliament and House of Lords

Updated to reflect the changes that apply to the taxation of non-UK domiciled individuals from 6 April 2025.

FIG regime: Effects of claim

Added paragraph to ‘overview’ section to signpost that individuals may need to consider DTAs, which apply in the same way whether or not an individual uses the FIG regime. Also general housekeeping.

FIG regime: contents

Amended to include new page RFIG45250 in contents list.

FIG regime: Claims for relief - making a claim

Minor amendments for clarity, to ensure it is clear that a claim needs to be made for a year, in the tax return for that year. Also general housekeeping.

Statutory Residence Test (SRT): The ties test: 90-day tie

Added second paragraph and example to clarify the operation of the 90-day tie.

Statutory Residence Test (SRT): Split year treatment: Case 1 - Starting full-time work overseas

Added wording to third bullet point to clarify that to obtain split year treatment under case 1 the conditions of the third automatic overseas test must be met, even if an individual also meets the first automatic overseas test in that year.

FIG regime: Claims for relief - making a claim

Anchors added

Residence and FIG Regime Manual

Manual published externally to °Ç¸ç³Ô¹Ï