Residency test for 2008

[advisor31]

Someone needs to determine whether they are UK resident for the tax year 2008-2009, to know in which year they will owe the remittance basis charge (after 7 out of 9 years).
Which guidance should they follow?

I found https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt , however this is legislation that came out in 2013. Is this the appropriate rule, or are the appropriate rules those that were in place in 2008?

If it's the latter, is there a document showing the tests that were in force at the time?

Thanks a lot!

[etf]

HMRC's guidance regarding establishing residence was covered in the following publications for tax years prior to 6 April 2013 (although HMRC didn't always follow their own advice).


The guidance contained in IR20 was replaced by new guidance contained in HMRC6 for tax years 2009-10 onwards, however, IR20 continues to apply for tax years 2008-09 and earlier.
The first version of IR20 was issued by the Inland Revenue (as it then was) in 1973. The final version was issued by HMRC in March 2009.