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Leaving the UK? Don’t come back too soon!

By Kevin Read, December 2020

Kevin Read reminds readers of the anti-avoidance rules affecting temporary non-residents. 

The statutory residence test (which took effect in April 2013) has made it possible to ascertain, with reasonable certainty, whether you are resident or non-resident in the UK for a particular tax year.  

Temporary non-UK residents 

Without anti-avoidance rules (in FA 2013, Sch 45, Pt 4) regarding temporary non-residents, it would be easy to become non-resident for one tax year, during which you could realise various amounts of income and gains and avoid UK tax on them. 

These temporary non-residence rules apply if: 

  • you have sole UK residence in four of the last seven years; and  
  • become non-resident for less than five years. 

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