I am a EU citizen who was resident in the UK from July 2000 through August 2005. At the time, I came with the intention of staying between 2 to 3 years and thus acquired "resident but not ordinarily resident" status which subsequently reverted to "resident and ordinarily resident" after I ended up staying for more than 3 years in the UK.
In Sep 05, I moved away from the UK (and outside the EU) and have remained almost entirely outside until now. I am currently looking at returning to the UK and was wondering whether I will be able to once again claim "resident but not ordinarily resident" if I arrive with the intention of only staying 2-3 years.
In other words, are there any restrictions on becoming "not ordinarily resident" for a 2nd time if one has been resident outside the UK for more than one full tax year?
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