Exceptional circumstances

Commentary – Golding and Connolly on Advising British Expats 3.5.2

Five tests – overview

Commentary – Golding and Connolly on Advising British Expats 3.2.1

Flowchart and examples

Commentary – Golding and Connolly on Advising British Expats 3.2.2

For statutory residence

Commentary – Golding and Connolly on Living and Working Abroad 6.2.2

International transport workers

Commentary – Golding and Connolly on Advising British Expats 6.4.2

Main residence relief (different test)

Commentary – Golding and Connolly on Advising British Expats 7.6.5

Record keeping

Commentary – Golding and Connolly on Advising British Expats 3.7