RFIG21560 | Statutory Residence Test (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 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 RFIG21580 onwards for more information).