RDRM12660 - Residence: The SRT: Temporary non-residence: Tax when returning to the UK after a period of temporary non-residence

If an individual is within the scope of the temporary non-residence rules, they will become liable to tax in the year or part year (in the case of a split year), of their return to the UK on certain of their income and gains:

  • accruing
  • arising
  • remitted to the UK

During periods when they were temporary non-resident. These are considered briefly below.

They will become liable to tax on:

  • certain pension payments, lump sums and certain other charges
  • income taxable under the disguised remuneration rules
  • remitted foreign income (for remittance basis users)
  • distributions from closely controlled companies
  • loans to participators written off or released
  • chargeable event gains
  • offshore income gains
  • capital gains

The temporary non-residence charges for these items will apply as if the income or gain arose in the period that they returned to the UK. (See RDRM12680 onwards for more information).