The following Personal Tax guidance note Produced 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:
he has ‘sole UK residence’ for a ‘residence period’
following the end of this sole UK residence period (termed ‘period A’ by the legislation), a residence period occurs for which the individual does not have sole UK residence
he had sole UK residence in the UK at any time during at least four of the seven tax years prior to the ‘year of departure’ (whether these were full tax years or split tax years), and
the period of non-residence in the UK is five years or less (this begins with the date on which the individual no longer has sole UK residence and ends on the day before he has sole UK residence again)
FA 2013, Sch 45, paras 110–111, 113; RDRM12610
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 period in which the individual is not UK resident).
For more on the circumstances under which the tax year can be split, see the Residence ― issues on leaving the UK (2013/14 onwards) and Residence ― issues on coming to the UK (2013/14 onwards) guidance notes.
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