These are technical manuals and an appendix published by the H.M. Revenue & Customs.
- Sections 1000 to 4699 comprises 12 manuals dealing with the taxation of property income generally
- Sections 4700 to 4799 deals with the taxation of income from non-UK property
- Sections 4800 to 4999 comprises 5 manuals dealing with the taxation of non-resident landlords
This deals in some detail and in layman’s language with the taxation of non-resident landlords. A well written and helpful document.
Guidance Notes on the Statutory Residency Test
105 pages of helpful notes and worked examples – click here.