Updates: Residence and FIG Regime Manual
2025
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.
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 GOV.UK