You will be regarded as temporarily non-resident if:
- following a period when you were solely UK resident, periods occur where you do not have sole UK residence;
- in four of the seven tax years before your year of departure you had either a sole residence in the UK or the year was a split year in part of which you had a sole UK residence; and
- your period of non-residence is five years or less. ‘Years’ in this context mean ‘periods of 12 months’, not tax years. It will now cover a wider range of taxes.
If you are 'treaty non-resident', you are regarded as resident abroad for the purpose of the double tax treaty appropriate to the tax jurisdiction in question.
If you return to the UK after a period of temporary non-residence, you will become liable to tax in the year or part year on certain income or gains:
- accruing;
- arising;
- certain pension payments, lump sums and other charges;
- income taxable under disguised remuneration rules;
- remitted foreign income (for those on the remittance basis);
- loans to participators written off or released;
- offshore income gains; or
- capital gains.
To access other articles in this series, visit the 'Statutory Residence Test' section on this page.
