Arrival in and departure from UK: temporary non-residence: Transitional rules for year of departure 2013-14 to 2015-16
For 2013-14 and subsequent years a persons residence position is determined by applying the rules within The Statutory Residence Test.
Guidance on the Statutory Residence Test and the can be found in the Residence Domicile and Remittance Manual and RDR3.
When considering whether the provisions of TCGA92/S10A can be applied it may be necessary to consider the residence position of an individual in the years up to and including 2012-13 e.g. to check the residence position of an individual in the seven years prior to the year of departure (see CG26540).
Also if you are considering an individual’s residence position for the tax years 2013-14 to 2015-16 then it may be necessary to consider the residence position in a pre-commencement year e.g. if the automatic overseas tests or sufficient ties test need to be considered. In some circumstances a notice can be given so that the residence position of one or more of the years up to and including 2012-13 should be determined in accordance with the rules within the Statutory Residence Test. Full details on the election can be found within the RDR3 Guidance Note: Statutory Residence Test (SRT).