The following Personal Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
Anyone returning to the UK after a period of absence 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 year of return to the UK.
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. Both sets of rules are considered below.
An individual is a ‘temporary non-resident’ if certain conditions apply. They include a number of terms that are explained further below. The conditions are as follows:
FA 2013, Sch 45, paras 110–111, 113; RDR3 , para 6.2
Each tax year is treated as a ‘residence period’ unless the tax year is split, in which case there are two residence periods (one period for the part of the year in which the individual is UK resident and one
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