Share on LinkedInShare on LinkedIn

ARTICLE · 20 FEBRUARY 2024

The UK's Temporary Non-Residence Rules

Burges Salmon LLP
Burges Salmon LLP
Contributor
Burges Salmon LLP

Burges Salmon LLP

Burges Salmon is an ambitious, sustainable and inclusive firm that ensures its clients, people and...

View firm profile
Explore more from Burges Salmon LLP

Anyone leaving the UK for a short period of time should be aware of the "temporary non-residence" rules which could trigger UK tax for them on their return...

United KingdomTax
Edward Hayes
Edward Hayes

Anyone leaving the UK for a short period of time should be aware of the "temporary non-residence" rules which could trigger UK tax for them on their return

This article is part of our series covering a number of core concepts relevant to the application of UK tax to individuals and wealth owning structures which have an international connection.

Background

Whether an individual is tax resident in the UK in a particular tax year (which runs from 6 April one year to 5 April the next) is governed by the "Statutory Residence Test" (the "SRT"). See our article entitled "An introduction to residence and domicile" for more on this. All references to "residence" in this article are to tax residence as determined by the SRT.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

View source

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

Frequently Asked Questions About IRS Clearance And Form 706-NA

UK executors and beneficiaries dealing with US assets face significant delays in obtaining IRS Transfer Certificates, with waiting times now extending to two or three years. This comprehensive FAQ addresses the critical questions surrounding Form 706-NA applications, US estate tax requirements, and the practical challenges of administering estates containing US shares and investments when the deceased was not a US citizen.
GlobalTax
Lester Aldridge LLP
Lester Aldridge LLP
Article

UK ‘Windfall’ Bank Tax Would Worsen An Already Complex System

UK banks face the prospect of a new windfall tax as campaigners push for additional levies on strong reported profits, while industry leaders warn of potential consequences for lending, investment, and the UK's position as a global financial centre. This analysis examines the practical implications of adding another layer to an already complex sector-specific tax regime that includes corporation tax, banking surcharge, and bank levy.
United KingdomTax
RPC
RPC
Article

Tribunal Limits HMRC's Schedule 36 Powers In Transfer Pricing Case

When HMRC issued an information notice demanding a UK subsidiary's US parent company financial statements in a transfer pricing enquiry, the First-tier Tribunal had to determine whether such documents were reasonably required and whether the subsidiary had the power to obtain them. The case examines the boundaries of HMRC's information-gathering powers and the practical limits of corporate group relationships.
European UnionTax
RPC
RPC
Article

Transfer Pricing Enquiries: HMRC’s Approach And Recent Cases

Transfer pricing litigation in the UK has historically been rare, but recent procedural cases reveal HMRC's increasingly aggressive approach to enquiries. With average enquiry durations now exceeding 40 months and transfer pricing yield surging to £3.4bn, understanding the legal boundaries of information requests and closure notice applications has become critical for multinational groups facing contentious disputes.
United KingdomTax
Macfarlanes LLP
Macfarlanes LLP
Article

The EU Kids Act: Not Just A Social Media Ban, And Not Just An EU Problem

The European Commission has proposed the EU KIDS Act, a comprehensive regulation that extends far beyond a simple social media ban for under-13s. This ambitious framework introduces tiered age-based restrictions, safety-by-design obligations across digital services including AI chatbots and online games, and mandatory certified age-verification systems. With potential fines reaching 6% of global turnover and enforcement mechanisms piggybacking on existing DSA machinery, organisations offering digital servic
European UnionMedia, Telecoms, IT, Entertainment
Burges Salmon LLP
Burges Salmon LLP
Article

ICO Consults On Draft Guidance On Anonymisation And Pseudonymisation For Research

The Information Commissioner's Office has launched a consultation on draft guidance addressing anonymisation and pseudonymisation for research, archiving and statistical purposes. This guidance provides critical insight into how organisations should apply data minimisation principles in modern research practices, including AI development, trusted research environments, and synthetic data generation.
United KingdomPrivacy
Burges Salmon LLP
Burges Salmon LLP
Article

Evolution Delivered: What Regulation (EU) 2026/2202 Means For EU261 Reform

The European Union has enacted its most comprehensive overhaul of passenger rights legislation in over twenty years, introducing significant operational changes for airlines while maintaining the core architecture of the existing compensation framework. With implementation required by October 2027, carriers face expanded obligations around automatic reimbursements, rerouting rights, and assistance provisions, alongside new clarity on extraordinary circumstances and claims procedures.
European UnionMedia, Telecoms, IT, Entertainment
Burges Salmon LLP
Burges Salmon LLP
Article

Crypto, Front Companies And Sanctions Evasion: The NCA’s $5.2 Million Forfeiture

The National Crime Agency has secured the forfeiture of over $5.2 million from an agricultural trading company following a civil recovery investigation into suspected money laundering and sanctions evasion. The case involved complex international fund flows through multiple jurisdictions, cryptocurrency conversion, and alleged connections to entities later designated under US sanctions for facilitating illicit Iranian oil sales.
United KingdomCriminal Law
Burges Salmon LLP
Burges Salmon LLP
Article

Regulating AI In Healthcare: National Commission Sets Out UK Framework

The National Commission into the Regulation of AI in Healthcare has published comprehensive recommendations that are expected to shape the future regulatory framework for AI technologies in UK healthcare. These recommendations address the safe adoption of AI across diagnostics, medical research, and clinical decision-making while establishing safeguards to maintain public confidence. The report introduces a lifecycle approach to regulation, emphasizing ongoing monitoring rather than just initial approval, a
United KingdomFood, Drugs, Healthcare, Life Sciences
Burges Salmon LLP
Burges Salmon LLP
Article

When A Chatbot Becomes A Search Engine: Lessons From The Commission’s Latest DSA Designations

The European Commission has designated ChatGPT as a Very Large Online Search Engine under the Digital Services Act, marking the first time a generative AI assistant has been classified this way. This designation, alongside Reddit and Roblox being named as Very Large Online Platforms, introduces systemic risk assessment obligations, independent audits, and advertising transparency requirements that most AI products have not previously faced. What does this mean for other AI assistants with web-search capabil
BelgiumTechnology
Burges Salmon LLP
Burges Salmon LLP
Article

Broad Changes To MHRA Proposed Under UK Health Bill

The UK Government has introduced sweeping reforms to the regulatory framework governing medicines and medical devices through amendments to the Health Bill currently progressing through Parliament. These proposed changes would grant the Secretary of State new powers to establish a licensing regime for medical devices and enable faster regulatory updates in response to scientific and technological advances.
United KingdomFood, Drugs, Healthcare, Life Sciences
Burges Salmon LLP
Burges Salmon LLP
Article

A Consumer Duty Focus On Supervision And Enforcement – What Changes Now That The Consumer Duty Has Teeth?

The FCA has ended its grace period for Consumer Duty compliance and is now actively using supervisory and enforcement powers to ensure firms deliver good consumer outcomes. With 11 open investigations spanning insurance, pensions, wealth management, and other sectors, plus 382 supervisory interventions in the last financial year, regulators are scrutinizing whether firms have truly embedded Consumer Duty frameworks into their operations. Fair value assessments, vulnerability support, and outcomes monitoring
United KingdomFinance and Banking
Burges Salmon LLP
Burges Salmon LLP
Article

Goodbye To TECH 02/17BL: A New Solvency Based Regime For Dividends?

The UK government has proposed a fundamental shift from complex distributable profits calculations to a streamlined solvency-based regime for determining dividend legality. This consultation explores how companies would simply need to demonstrate that dividend payments won't affect their ability to continue as a going concern, potentially replacing decades of intricate accounting guidance with a more practical approach.
United KingdomCorporate/Commercial Law
Burges Salmon LLP
Burges Salmon LLP