Residence before 6 April 2013—application of rules to individuals leaving the UK
Produced in partnership with Tolley Guidance
Residence before 6 April 2013—application of rules to individuals leaving the UK

The following Private Client guidance note Produced in partnership with Tolley Guidance provides comprehensive and up to date legal information covering:

  • Residence before 6 April 2013—application of rules to individuals leaving the UK
  • Short visits overseas
  • Leaving the UK permanently or indefinitely
  • Leaving for full-time work overseas
  • Mobile workers and long-distance commuters
  • Other situations
  • Temporary non-residents

The tax rules on UK residence before 6 April 2013 are explained in the Residence before 6 April 2013 Practice Note, and it is recommended that you read that Note first.

This Practice Note deals with the application of the residence rules to people leaving the UK before 6 April 2013. The position for those coming to the UK can be found in the Residence—issues on coming to the UK before 6 April 2013 Practice Note.

Inheritance tax (IHT) is based on domicile, not residence. However, a long-term resident may be deemed domiciled for IHT. A carefully timed departure may protect a non-domiciliary from IHT, see the Domicile Practice Note.

A person leaving the UK may be non-resident from the day after the date of departure. If so, he is no longer taxable on his worldwide income on an arising basis, but on UK source income only.

Whether a person has left the UK before 6 April 2013 so as to make him non-resident is, however, not straightforward. This Practice Note considers the following types of departure:

  1. leaving for occasional residence abroad, such as for short visits, with no complete break being made with the UK—remains UK resident

  2. leaving permanently or indefinitely—non-resident from the day after the date of departure

  3. leaving for full-time work overseas—non-resident from the day after the date of departure (spouse/civil