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RFIG21510 | Statutory Residence Test (SRT): Temporary non-residence: Introduction

From HM Revenue & Customs · Residence and FIG Regime Manual

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.