188ÌåÓý

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

Trust income: bank or building society interest

Archive no longer applicable from 2016 all interest paid gross

Residence and FIG Regime Manual

Manual published externally to 188ÌåÓý