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