Arrival in and departure from UK: temporary non-residence: interaction with DTA’s - Effect on residence periods- year of departure 2013-14 or later
When considering if TCGA92/S10A applies in a case it is necessary to consider carefully the period of temporary non-residence. Where this is 5 years or less then subject to other conditions being met (see CG26550) s10A will apply.
Where s10A may be in point there are three initial questions:
- Is the individual resident or not resident for the year?
- Is the year a split year?
- Is the individual Treaty resident in another territory for any part of the year or UK part of the year (for a split year)?
If an individual is Treaty non-resident in the UK for part of a residence period that would otherwise be a period of sole UK residence this will effect:
- The length of the period of temporary non-residence (see CG26690) and
- What happens when the gain is already caught by other provisions (see CG26700).