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Anti-avoidance rules charge to capital gains tax (CGT) gains made on the disposal of assets for tax years in which individuals are either temporarily non-resident, or temporarily dual resident, and so potentially excluded from the charge to CGT under a tax treaty¹. As mentioned in E6.137A, FA 2013 made fundamental changes to the treatment of residence.

From 6 April 2013, an individual is regarded as temporarily non-resident if²:

1. Ìý

   (a)ÌýÌýÌýÌý he has sole UK residence for a residence period (ie there is either an entire tax year, or a UK part of a split year, during which he is resident in the UK and at no time during that year or part year is he treaty non-resident)

2. Ìý

   (b)ÌýÌýÌýÌý immediately following that period he does not have sole UK residence for are one or more residence periods

3. Ìý

   (c)ÌýÌýÌýÌý he had sole UK residence as outlined in (a) for at least four of the seven tax years immediately preceding the year of departure,