CG26670 | Arrival in and departure from UK: temporary non-residence: interaction with DTA’s - Effect on residence periods- year of departure 2013-14 or later

When considering if TCGA92/S10A* applies in a case it is necessary to consider carefully the period of temporary non-residence. Where this is 5 years or less then subject to other conditions being met (see CG26550) s10A* will apply.

Where s10A* may be in point there are three initial questions:

1. Is the individual resident or not resident for the year?

2. Is the year a split year?

3. Is the individual Treaty resident in another territory for any part of the year or UK part of the year (for a split year)?

If an individual is Treaty non-resident in the UK for part of a residence period that would otherwise be a period of sole UK residence this will effect:

• The length of the period of temporary non-residence (see CG26690) and

• What happens when the gain is already caught by other provisions (see CG26700).

*This provision was re-written for disposals from 6 April 2019 see CG10150.