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HMRC internal manual

Capital Gains Manual

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Arrival in and departure from UK: temporary non-residence: Statutory Residence Test and year of return - year of departure 2012-13 or earlier - Examples

Example 1

Mr Peters leaves the UK in 2011-12 and remains out of the UK throughout 2012-13 and 2013-14 but returns to the UK in 2014-15.

Mr Peters residence position for 2011-12 and 2012-13 is determined in accordance with the existing rules.

Mr Peters residence position for 2013-14 and 2014-15 must be determined in accordance with the Statutory Residence Test Rules.

Mr Peter’s would be not resident for 2013-14.

It is not necessary to consider if split year treatment would apply for 2014-15 because split year rules are ignored for the purposes of applying the existing provisions of TCGA/S10A where the year of departure is 2012-13 or an earlier year.

Example 2

Mr Adams leaves the UK in 2012-13 and returns to the UK in 2013-14.

It is unlikely that TCGA/S10A could apply because there would not be an intervening year see CG26155.

For 2012-13 the then existing provisions of TCGA/S2 and ESC D2 should be considered.

For 2013-14 the amended provisions of TCGA/S2 and split year treatment should be considered see CG10978.

Example 3

Mr Jones leaves the UK in 2013-14 and returns a couple of years later.

If the year of departure is 2013-14 or a later year the guidance from CG26500 should be followed.