INDIVIDUALS - RESIDENCE, DOMICILE AND THE REMITTANCE BASIS
Contents:
- What's new in Income tax – residence, domicile and the remittance basis
- 199-000 Statutory residence test (the ‘SRT’) – overview
- 199-030 The SRT – scope and key concepts
- 199-150 The SRT - main provisions
- 199-330 The SRT - split years
- 199-390 The SRT - birth and death
- 199-400 The SRT - trustee residence
- 199-410 The SRT - temporary non-residence
- 199-440 The SRT - record-keeping and compliance
- 199-450 Scottish and Welsh taxpayer status
- 199-490 Former test of residence; ordinary residence; domicile
- 199-620 The remittance basis