RFIG31130 - Residence for tax years before 2013-14: general information: case of doubt or difficulty
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聽RFIG20000听辞苍飞补谤诲蝉
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