RDRM12610 - Residence : The SRT: Temporary non-residence: An introduction
When an individual returns to the UK after a period of temporary non-residence, they may be charged to tax on certain income and gains they received, (or remitted to the UK), in that period of temporary non-residence.
An individual will be regarded as temporarily non-resident if:
- following a residence period where they had sole UK residence, 1 or more residence periods occur for which they do not have sole UK residence
-
in 4 or more of the 7 years immediately preceding their year of departure they had either:
- sole UK residence for the tax year
-
the year was a split year that included a residence period for which they had sole UK residence
- their period of non-residence is a period of 5 years or less
For these special rules not to apply, the individual’s period of non-residence must exceed 5 years, that is, a minimum period of five years plus 1 day. For example, 4 May 2015 to 4 May 2020.