RFIG21570 | Statutory Residence Test (SRT): Temporary non-residence: Transitional arrangements

The rules outlined in RFIG21560 will only apply to tax years where the year of departure as defined in the SRT is 2013-2014 or later. If the year of the individual’s departure was 2012-2013 or earlier, the former provisions, (which are more limited in scope) continue to apply.

Example

Max was resident in the UK for the previous 10 years. On 22 February 2013 Max moves to Poland. The 2012-2013 year would be the year of departure under the new and former provisions.

If Max returned to the UK and becomes resident for the 2014-2015 year then Max’s liability in respect of income and gains arising while he was in Poland are considered under the former provisions.