Meaning of temporarily non-resident
167.Paragraph 110 specifies that an individual is regarded as “temporarily non-resident” if he or she has sole UK residence for a residence period and, immediately following that period (referred to as period A), one or more residence periods occur for which the individual does not have sole UK residence. “Sole UK residence” is defined in paragraph 112 and “residence period” is defined in paragraph 111. In addition, in 4 or more tax years out of the 7 tax years immediately preceding the year of departure (a term defined in paragraph 114), the individual must have had either sole UK residence or the year must have been a split year that included a residence period for which the individual had sole UK residence. Finally, the temporary period of non-residence (see paragraph 113) must be 5 years or less.
168.The provisions in this Part apply if the period of temporary non-residence is 5 years or less. This is a change from the former temporary non-residence provisions which applied if there are fewer than 5 tax years (‘intervening years’) between the year of departure and the year of return.
