The pre-2013 rules applied if an individual's temporary period of non-residence was five years or less (tax years), so those rules became obsolete on 6 April 2018, when those who left the UK in 2012/13 completed five years of non-residence.
Income affected by the temporary non-residence rules (year of departure is before 6 April 2013)
As noted at E6.137A, prior to 6 April 2013 each of the temporary non-residence taxing provisions contained their own definition of temporary non-residence, however the definitions were similar and have been summarised below.
The types of income and gains affected by the temporary non-residence rules include:
- Ìý
•ÌýÌýÌýÌý capital gains – introduced in 1998 (see Division C1.1)
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•ÌýÌýÌýÌý relevant foreign income taxed under the remittance basis – introduced from 6 April 2008 (see E6.324A)
- Ìý
•ÌýÌýÌýÌý income drawdown from a foreign pension – introduced from 6 April 2011 (see E6.137D)
- Ìý
•ÌýÌýÌýÌý pensions under registered pension schemes – introduced from 6 April 2011 (see E4.133)
- Ìý
•ÌýÌýÌýÌý attribution of capital gains to
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Web page updated on 17 Mar 2025 13:41