RDRM12640 - Residence: The SRT: Temporary non-residence: Start and end dates for period of temporary non-residence

An individual’s period of temporary non-residence starts from either:

• the date immediately following the last residence period in which they were solely resident in the UK (referred to as period A)
• if split year treatment applies to the individual, the date following that on which the last residence period for which they 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 an individual has sole UK residence.