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. The below commentary discusses the post 6 April 2013 rules. The pre 6 April 2013 are discussed at E6.137E.
Definition of temporary non-residence
The definition of temporary non-residence is expressed in terms of residence periods and operates where an individual is temporarily non-resident. The definition of 'temporarily non-resident' is slightly opaque because it is designed to achieve two separate objectives. While the overall objective is to subject individuals to income tax in certain circumstances, and capital gains tax (CGT) generally where they are nevertheless non-UK resident, it attempts to do this in two distinctly separate circumstances1:
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