Statutory Residence Test - HM Revenue & Customs

Period of temporary non-residence
you will be treated as having remitted that relevant foreign income to the UK
in the period of your return. This replaces and updates the existing temporary
non-residence charge. RDRM32510 contains detail of the rules.
Example 46
Marie returned to the UK during the tax year 2018–19 after a period of
residence abroad.
She originally left the UK to become resident abroad on 2 September 2013
(end of period A) and so her year of departure was 2013–14. She had been
resident in the UK for the seven years before her departure and claimed the
remittance basis in those years.
While Marie was resident abroad she remitted to the UK the following relevant
foreign income (RFI):
- £15,000 RFI from 2009–10 remitted in 2014–15
- £18,000 RFI from 2010–11 remitted in 2014–15
- £18,000 RFI from 2011–12 remitted in 2015–16
- £20,000 RFI from 2012–13 remitted in 2016–17
Total £71,000
As she was not resident in the UK, this income was not taxed when remitted
here.
On her return to the UK on 1 June 2018 (the beginning of the UK part of split
year 2018-19), Marie is within the special rules because her period of
temporary non-residence was less than five years. She will be liable to UK tax
on these earlier remittances which took place when she was temporarily nonresident.
They will be chargeable to UK tax in 2018-19, the tax year of her
return.
Distributions from closely controlled companies
6.17 Where you receive, or become entitled to, distributions from a UK or
overseas company during a period of temporary of non-residence, and the
company:
is a close company, or
if it is an overseas company, it would have been a close company had
it been UK resident
and you are either,
a material participator in the company, or
RDR3 76