Residence: Coming to the United Kingdom: Residence status
If an individual has previously been resident in the UK and they are returning after a period abroad, you will need to consider whether or not the absence from the UK was a period of non-residence. If an individual was not resident they may have been ‘temporarily not resident’ and this might affect their liability to UK tax when they become resident in the UK again. The individual may not be entitled to the split year treatment (extra statutory concession A11).
If the individual was previously resident and ordinarily resident in the UK follow the 2.4 chart (Word 42KB)