The following Personal Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
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. This guidance note considers the impact of departure on the UK residence position under the old rules in place up to 6 April 2013. For guidance on determining residence status in the tax years prior to 2013/14, see the Determining residence status (pre 2013/14) guidance note.
It is recommended that you read both the Residence - overview and Determining residence status (pre 2013/14) guidance notes before continuing. You may also find the Ordinary residence - issues on leaving the UK up to 5 April 2013 and Leaving the UK - UK source income guidance notes useful.
As noted above, this guidance note deals with those who left the UK before 6 April 2013. The position for those coming to the UK before this date can be found in the Residence - issues on coming to the UK up to 5 April 2013 guidance note.
This guidance note only deals 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.
The position from 6 April 2013 is covered in the Residence - issues on leaving the UK (2013/14 onwards) guidance note.
The legislative links in this guidance note are for reference only. Please do not click on them: these links will resolve to the new legislation that has superseded the rules discussed below. You must consult the historic version of the Yellow Tax Handbook that relates to the year under consideration.
A person leaving the UK before 6 April 2013 may be non-resident in the UK 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
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