Originally published on ExpatMoneyChannel, February
2012.
People leave the UK for a whole host of reasons; some to retire
to a better climate and others to take up work abroad. The UK
Government held a consultation on the introduction of a statutory
test for residence in 2011. As a result, new legislation will be
introduced to take effect from 6th April 2013. Those departing
before the new rules take effect must fulfil the current tests for
non-residence, established through Court decisions, and must also
satisfy the new statutory test after 6th April 2013.
Under current rules, those who leave the UK indefinitely to live
abroad for at least three years and those leaving permanently, i.e.
with no intention of returning, will be treated as non UK residents
the day after they depart. The UK tax year runs from 6th April each
year and the normal rule is that you are subject to UK tax on your
income and gains for all of a tax year if you are UK resident for
any part of
