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RFIG21540 | Statutory Residence Test (SRT): Temporary non-residence: Start and end dates for period of temporary non-residence

From HM Revenue & Customs · Residence and FIG Regime Manual

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.