Residence ― issues on leaving the UK (2013/14 onwards)

Produced by Tolley

The following Personal Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Residence ― issues on leaving the UK (2013/14 onwards)
  • Introduction
  • Summary
  • Important definitions
  • Leaves to work full-time abroad (Case 1)
  • Sufficient hours of work
  • Accompanying a partner who leaves to work full-time abroad (Case 2)
  • Leaves the UK to live abroad (Case 3)
  • Order of priority if multiple Cases apply in the same tax year
  • Application of split year treatment to income and gains
  • More...

Residence ― issues on leaving the UK (2013/14 onwards)


The impact of residency status on the liability to UK tax is discussed in the Residence ― overview guidance note.

The rules on determining residency status changed on 6 April 2013 with the introduction of the statutory residence test (also known as the SRT). This guidance note considers the impact of departure on the UK residence position under the new rules in place from 6 April 2013 onwards. For guidance on determining residence status under the statutory residence test, see the Determining residence status (2013/14 onwards) guidance note.

It is recommended that you read both of these guidance notes before continuing. The position before 6 April 2013 is covered in the Residence ― issues on leaving the UK up to 5 April 2013 guidance note.

As noted above, this guidance note deals with those who left the UK on or after 6 April 2013. The position for those coming to the UK after this date can be found in the Residence ― issues on coming to the UK (2013/14 onwards) guidance note.

This note deals only with income tax. The rules for capital gains tax (CGT) are covered in the UK capital gains tax liability of temporary non-residents guidance 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 and Deemed domicile for income tax and capital gains tax (2017/18 onwards) guidance notes.

This guidance note does not consider planning for national insurance contributions. For the national insurance position, see:

  1. the GOV.UK website

  2. the EU provisions, Social security agreements and Moving to and from non-agreement countries guidance notes

  3. Tolley’s National Insurance Contributions 2019/20 Chapter 51.1–51.64

You may also find the Pre-departure planning, Leaving the UK ― UK source income and Reporting requirements on leaving the UK guidance notes useful.


From 6 April 2013 split year treatment for residence status has been

Popular documents