RDRM12840 - Residence: The SRT: Transitional provisions: Anti-avoidance (temporary non-residence) provisions

The anti-avoidance provisions in force up to 17 July 2013 which cover:

• chargeable gains
• income withdrawals under certain foreign pensions
• income withdrawals under registered pension schemes
• relevant foreign income charged on the remittance basis

will continue to apply after that date, if the year of an individual’s departure from the UK is a year prior to the tax year 2013 to 2014.

However, an individual’s residence status for tax year 2013 to 2014 and subsequent tax years will be determined solely by reference to the SRT tests. For additional information on temporary non-residence see RDRM12600 onwards.

In addition, the two temporary non-residence provisions in secondary legislation which cover:

• pension scheme deemed property income charges
• offshore income gains

will continue to apply and have been updated by Statutory Instrument to reflect the new language of the SRT.