RFIG30140 | Residence for tax years before 2013-14: Leaving the United Kingdom:Employee - not resident and not ordinarily resident for the whole tax year

This chapter only applies to tax years up to and including 2012-2013. From 6 April 2013 the Statutory Residence Test (SRT) applies. For guidance on the SRT please see RFIG20000 onwards

If, when an individual comes to the UK they:

• were making a one-off visit,

• intend to stay for less than 2 years,

• leave before they have been here for 183 days in a tax year and they do not intend to return

they will usually be not resident and not ordinarily resident for the year.

If the individual comes within one of the categories in RFIG30540, RFIG30550 or RFIG30570, full personal allowances are due against all income chargeable to UK tax for the whole of the year of departure. Any applicable repayment should be made.

If the individual does not fall within one of the categories in the above references, is not within the Self-Assessment (SA) regime, and no higher rate tax has been deducted; then no personal allowances are applicable and no repayment is due.