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  3. INDIVIDUALS - RESIDENCE, DOMICILE AND THE REMITTANCE BASIS

INDIVIDUALS - RESIDENCE, DOMICILE AND THE REMITTANCE BASIS

Contents:

  • What's new in Individuals – 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
  • 199-520 Domicile
  • 199-620 The remittance basis

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