Residence
'ceasing to be UK-resident'
Abolition of ordinary residence concept
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
Automatic UK tests
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
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
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
Directors
Discovery assessment, validity of
Discrimination
Dividends paid to overseas parent company
Documents, delivery and service of
Domestic law, impact of treaty residence
Domicile
Domicile rules, reform of
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
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
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
Purchase by company of own shares
Remittance basis
Generally
Residence
Resident and ordinarily resident, determination
Resident of a contracting state
Colonial definition
Deemed residents
Domestic law
Foreign residence
OECD definition
Temporal questions
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
Generally
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
Generally
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
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