Introduction

Any individual returning to the UK after a period of absence (or leaving the UK, whether or not they are planning to come back at a later date) should consider whether the temporary non-residence anti-avoidance provisions apply. These rules tax certain income and gains realised during the period of non-residence in the period of return to the UK. The rules may also tax certain foreign income and gains of a former remittance basis user that are remitted to the UK during a period of temporary non-residence. See the Remittance basis ― until 5 April 2025 guidance note.

The rules that apply differ depending on whether the individual is treated as having a year of departure of 2013/14 (or later) or a year of departure pre-2013/14. The current rules are considered below. For the pre-2013/14 rules, see Simon’s Taxes E6.137E.

For details of the application of the rules discussed below to income and capital gains, see the UK income tax liability of temporary non-residents and UK capital gains tax liability of temporary non-residents guidance notes.

Meaning