RG7.9 - General Information: Useful miscellaneous references

Certain points sometimes arise in residence cases and you may find the following list useful.

Artistes, entertainers, sports people, athletes

See DT1745.

British Government Securities

See AP/APP4, RE1731.

Composite rate tax (tax years before 6 April 1991)

See AP2351, AP2364, AP2365.

Double taxation relief - employees

See DT220 and DT1920.

Extra Statutory Concessions

A11- See SE42850, RE1740

A78- See RG1.3 Chart B and/or RG2.4

B13- See AP2188, EP9373 (the effect of B13 is made statutory

from 6 April 1996, FA95/S128)

D2- See CG25760

Foreign tax systems - information

See AD2014.

Husband and wife

See SE42830.

Leave pay

See EP8105.

MIRAS

See TS111/94 and Tax Bulletin Issue 17 page 221.

Overseas income

See AP2396, IM1640 onwards.

Property income

See AP1240-AP1280.

Short Term Business Visitors

EP8105.

Transfer of MCA

See In1022.

Translation of foreign documents

See Ad2014.

UK Government 'FOTRA' Securities

See AP/APP4, RE1731.

UK sector/12 mile limit

See SE67105-SE67110.

Visiting forces

See RE2200 onwards.

Visiting students

See EP8105, 8600 onwards, DT1930.

Visiting teachers

See EP8105, DT1935