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  1. Home
HMRC internal manual

Residence and FIG Regime Manual

From:
HM Revenue & Customs
Published
4 April 2025
Updated:
7 April 2025 - See all updates
  1. Back to contents
  2. RFIG20000

RFIG20700 - Statutory Residence Test (SRT): Days spent in the UK: Contents

  1. RFIG20710
    Meaning of a day spent in the UK
  2. RFIG20720
    The deeming rule
  3. RFIG20730
    Transit days
  4. RFIG20740
    Work for the purpose of the SRT
  5. RFIG20750
    Travel either to or from a temporary workplace
  6. RFIG20760
    Significant break
  7. RFIG20770
    Location of work
  8. RFIG20780
    Workers with relevant jobs
  9. RFIG20790
    Workers with relevant jobs and the third automatic UK and overseas test
  10. RFIG20800
    Workers with relevant jobs and the UK work tie
  11. RFIG20810
    Deductible travel expenses for tax purposes
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