Residence and FIG Regime Manual

RFIG20700 - Statutory Residence Test (SRT): Days spent in the UK: Contents

1. RFIG20710

   Meaning of a day spent in the UK
2. RFIG20720

   The deeming rule
3. RFIG20730

   Transit days
4. RFIG20740

   Work for the purpose of the SRT
5. RFIG20750

   Travel either to or from a temporary workplace
6. RFIG20760

   Significant break
7. RFIG20770

   Location of work
8. RFIG20780

   Workers with relevant jobs
9. RFIG20790

   Workers with relevant jobs and the third automatic UK and overseas test
10. RFIG20800

    Workers with relevant jobs and the UK work tie
11. RFIG20810

    Deductible travel expenses for tax purposes