Statutory Residence Test - HM Revenue & Customs

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Period of temporary non-residence 6. Period of temporary non-residence 6.1 When you return to the UK after a period of temporary non-residence, you may be charged to tax on certain income and gains you received (or remitted to the UK) in that period of temporary non-residence. Temporary non-residence 6.2 You will be regarded as temporarily non-resident if: Following a residence period where you have sole UK residence, one or more residence periods occur for which you do not have sole UK residence in four or more of the seven tax years immediately preceding your year of departure you had either; sole UK residence for the tax year, or the year was a split year that included a residence period for which you had sole UK residence, and your period of non-residence is five years or less. Note that, for the special rules to not apply, your period of temporary nonresidence has to be for more than five years; it does not have to be for five complete tax years. Meaning of residence period 6.3 In relation to whether you are temporarily non-resident, a residence period is either; a full tax year, the overseas part of a split year, or the UK part of a split year. Meaning of sole UK residence 6.4 You will have sole UK residence for a residence period consisting of an entire tax year if you are resident in the UK for that year, and there is no time in that year when you are Treaty non-resident. 6.5 You will have sole UK residence for a residence period consisting of part of a split year if the residence period is the UK part of that year and there is no time in that part of the year when you are Treaty non-resident. Treaty non-residence 6.6 You are Treaty non-resident at any time if, at the time, you fall to be regarded as resident in a country outside the UK for the purposes of double taxation agreements having effect at the time. You are Treaty resident in the United Kingdom if, at the time, you fall to be regarded as resident in the UK for the purposes of double taxation arrangements having effect at the time. RDR3 70
Period of temporary non-residence Start and end dates for period of temporary non-residence 6.7 Your period of temporary non-residence starts from: the date immediately following the last residence period in which you were solely resident in the UK (referred to as Period A) or, if split year treatment applies to you, the date following that on which the last residence period for which you had sole UK residence ends. The period of temporary non-residence ends on the day before the date of the start of the next residence period for which you have sole UK residence. Meaning of year of departure and period of return 6.8 Your year of departure is the tax year consisting of or including the last residence period in which you were solely resident in the UK or, if split year treatment applies to you, the date following that on which the last residence period for which you had sole UK residence ends. 6.9 The new temporary non-residence rules only apply if your year of departure (as defined here) is 2013-14 or later. Note that the year of departure may fall earlier than the year in which you physically leave the UK. 6.10 Your period of return is the first residence period after period A for which you have sole UK residence. (Example 42 on next page.) RDR3 71
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Statutory Residence Test - HM Revenue & Customs

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