HMRC internal manual

Residence, Domicile and Remittance Basis Manual

• From: HM Revenue & Customs
• Published: 9 March 2016
• Updated: 16 March 2021, see all updates

RDRM11100 - Residence: The SRT: Automatic overseas tests: Contents

1. RDRM11110

   An introduction
2. RDRM11120

   First automatic overseas test
3. RDRM11130

   Second automatic overseas test
4. RDRM11140

   Third automatic overseas test
5. RDRM11150

   Is the work full-time overseas
6. RDRM11160

   Gaps between employments
7. RDRM11170

   What other days can reduce the reference period
8. RDRM11180

   Annual and parenting leave
9. RDRM11190

   What is a non-working day embedded within a block of leave

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