'ceasing to be UK-resident'

Absence from UK amounting to full-time employment

Adult placement carers

Aircrew

Airline pilot, purchase of house in South Africa

Anti-avoidance provisions

Capital gains tax

Chargeable event gains from

Close companies, distributions to participators/release of loan to

Disguised remuneration

Distributions

Generally

Limits on liability to income tax of non-residents

Pension schemes

Period of return

Periods of residence

Sole UK residence

Stock dividends

Temporarily non-resident

Temporary period of non-residence

Third party payments of money/transfer of assets

Year of departure

Application for a hearing to deal with a preliminary issue

Arrangements in relation to directions

Authorised investment funds, participants in

Automatic overseas test

Automatic residence test

Automatic UK test

Basis for assessment

Benefits

Blind person's allowance

Business premises, used as

Capital gains tax

Agents-General and staff

Commencement or cessation, year of

Commencement where period to be spent less than three years

Companies

Disputes as to domicile or ordinary residence

Foreign assets of person with foreign domicile

Generally

Husband and wife and civil partners

Individuals coming to the UK

Non-resident companies

Partnerships

Private residence relief

Resident and ordinary resident, meaning

Temporary residence

Trade through UK branch or agency

Trustees

– see Trustees

Visiting forces

Visits extended because of exceptional circumstances

Working abroad, accompanying spouse

Capital gains tax, disposals between husband and wife

Change of residence by trader

Chargeable gains

Companies

Enterprise investment scheme capital gains deferral

Groups of companies, replacement of business assets

Hold-over relief for gifts

Individuals

Partnerships

Temporary non-residents

Trustees

Visiting forces

Child benefit

Claims

Companies

Individuals

Class 2 contributions

Class 3 contributions

Absence from UK

Basic rules

Employment overseas

Generally

Coming to UK

Commencement or cessation

Companies

– see also Company residence

Claims

Generally

Company

Condition

Individuals

Controlled foreign companies

Corporation tax assumptions

Exempt activities test

Generally

Credit for foreign tax

Credit relief for foreign tax, requirement to be UK resident

Exceptions

Generally

Crown servants posted overseas

Days spent in UK

Death in a year

Deductions for payments to trade unions and police organisations

Deemed residents

Determination

Directors

Discovery assessment, validity of

Discrimination

Dividends paid to overseas parent company

Documents, delivery and service of

Domestic law, impact of treaty residence

Domicile

– see Domicile

Double taxation relief

Generally

Dual residence

Administrative resolution

Companies

Individuals

Partnerships

Trusts

Employees coming to work in the UK

Employment income

Family members, payments for benefit of

Foreign employment income

Free zones

Full-time employment, meaning

Full-time service, meaning

Generally

Groups of companies

Group relief

Replacement of business assets

HMRC guidance

Hotel rooms let as, private residence exemption

Husband and wife working abroad, accompanying spouse

Incidental duties performed outside the UK

Individuals

Basic rule

Claims

Generally

Leaving the UK

Meaning of resident and ordinarily resident

Mobile workers

New statutory test of residence

Ordinary residence

Physical presence in the UK, six month rule

Split-year concession

Statutory provisions

Individuals coming to UK

Inheritance tax

Generally

Ordinary residence

Intentions

International transportation workers

Judicial review adjourned pending statutory appeal to First-tier Tribunal

Jurisdiction, territoriality principal

Leaving the UK

Liability to income tax

Personal representatives

Visiting forces and staff of designated allied headquarters

Liability to pay contributions

Losses carried forward

Migrant workers

Mobile workers

Mortgage interest relief

Nationality

Non-discrimination

Not resident and not ordinarily resident

Offshore funds, undertakings for collective investment in transferable securities

Ordinary residence

Airline pilot, Schedule E Case I or Case III

Bonus payment and interest received by Commonwealth citizen, charge to UK tax

Capital gains tax, accruals basis of taxation

Commencement where period less than three years

Corporation tax

Determination

Employment income

Generally

HMRC's interpretation of IR20

Income tax, arising basis of taxation

Intention to stay permanently or indefinitely

Italian national, common law test

Offshore funds

Pension schemes

Period of non-residence

Remittance basis

Removal/replacement of rules

Returns

Sale of shares, double taxation agreement with Netherlands

Trading income

Treasury, power to borrow money

Trusts and settlements

Ordinary residence test, abolition

Ordinary residence, meaning

Generally

Individuals coming to the UK

Intention of individual

Overseas employment

Overseas voters, UK tax position

Overseas workday relief

Overseas workday relief (OWR)

Part of a tax year

Partnerships

– see also Partnerships

Generally

Payment of contributions for periods abroad

Pension scheme contributions

Person treated as not being resident in UK

Personal allowance

Personal reliefs

Personal representatives

Administration of the estate

Generally

Physical presence in the UK, six months rule

Police organisations, payments to

Private residence relief

Generally

Purchase by company of own shares

Remittance basis

Residence

Resident and ordinarily resident, determination

Resident of a contracting state

Colonial definition

Deemed residents

Domestic law

Foreign residence

OECD definition

Temporal questions

Returning to the UK

Rights, EU law

Saving clause

Scottish taxpayers

Seafarers

Separate building not part of main residence for CGT purposes

Short-term business visitors

Six months rule

Split tax year treatment

Specific criteria

Split year treatment

Capital gains

Ceasing full-time work overseas

Ceasing to have a home in UK

Chargeable overseas earnings

Deductions from earnings not to exceed earnings

Definition of split year

Disguised remuneration

Employer-financed retirement benefits

Employment income

Employment-related securities

Generally

Mileage allowance relief

Miscellaneous income

Overseas part

PAYE income

Pension income

Priority

Property income

Remittance basis

Savings and investment income

Starting full-time work in UK

Starting full-time work overseas

Starting to have a home in UK

Third party payments of money/transfer of assets

Trading income

Trustees of a settlement

UK part

Split-year treatment

States as resident of a contracting state

Statutory provisions

Statutory residence test

90-day tie

Accommodation ties

Aircraft, relevant jobs on

Anti-avoidance provisions

Automatic overseas tests

Automatic residence test

Automatic UK residence tests

Basic rule

Commencement

Consequential amendments

Country tie

Days spent

Definitions

Family ties

Generally

Home

Interpretation of enactments

Limits on liability to income tax

Location of work

Reference period, calculation

Remittance basis

Ships, relevant jobs on

Significant breaks from UK or overseas work

Split year treatment

Sufficient ties test

Sufficient UK ties

Transitional and savings provisions

Trusts with vulnerable beneficiary

UK ties

Vehicles, relevant jobs on

Work

Work ties

Statutory residence test (SRT)

Statutory test post-6 April 2013

Accommodation tie, sufficient ties test

Automatic overseas test

Automatic UK test

Basic rule

Full-time work abroad, automatic overseas test

Full-time work in the UK, automatic UK test

Generally

Home in the UK, automatic UK test

Midnight rule, sufficient ties test

Transitional rules

UK family, sufficient ties test

Sufficient ties test

90-day tie

Accommodation tie

Country tie

Family tie

Work tie

Tax favoured entities as resident of a contracting state

Temporary

Attribution of gains to settlor

Generally

Temporary absence from UK

Territoriality principal

Test of

Third party payments of money/transfer of assets

Tie-breaker

Trade unions, payments to

Transfer of assets abroad

Transitional provisions

Trustees

– see also Trustees

Capital gains tax

Dual resident settlements

Generally

Immigration and emigration

Inheritance tax

Non-resident

Settlor-interested settlements

Year of assessment

Trusts

Trusts, capital gains tax

UK liability

UK test

Unapproved share schemes

Arrival and departure

Artificially depressed market value

Convertible securities

Disposals at more than market value

Double taxation treaties

Foreign securities income

General earnings and specific employment income, distinction between

Generally

National Insurance contributions

PAYE

Post-acquisition benefits from securities and ratchets

Restricted securities

Split-year treatment

Taxable specific income

Year of arrival/departure

Visitors to the UK

Accommodation owned or available for a short period

Visits extended due to exceptional circumstances

Visits to the UK

Generally

Short-term business visitors

Work done abroad

Working tax credit

Year of commencement or cessation