Temporary Non-Residence in UK?

[TCA]

Can someone please explain the regulation about temporary non-residence in the UK, in reference to someone returning to the UK after a period abroad. I have read the rule in HMRC6 section 5.11 which mentions the remittance basis but that seems to be a 5 year rule for UK residents remitting foreign income to the UK.

Are there any other regulations which define the tax liability of a lifelong UK resident who moves overseas indefinitely (defined by HMRC as 3 years or more for people coming to the UK) but not in full-time employment, then returns after a period of around 4 years?

i.e. how long (or how many complete tax years) would someone need to reside outside of the UK to be able to return without being reconsidered as UK resident for the period of their absence and therefore face a tax bill for their worldwide income during that time? assume income is derived from investments in a low tax regime.

Thanks

[maths]

A UK domiciled (broadly British) individual who leaves the UK and becomes non-resident (assuming that prior to leaving he had been UK resident for at least 4 tax years out of the 7 tax years prior to the tax year of leaving) and re-acquires UK residence having been non-resident less than 5 tax years will be subject to CGT on capital gains made whilst non-resident on assets held prior to leaving the UK.

No income tax charge arises on income during the period of non-residence.

[TCA]

Thanks maths. Exactly what I wanted to know. Cheers.

As an aside, does anyone know if non-residents are ever formally written to confirm their status? In the situation at hand, after several years of submitting self assessment returns from abroad (which only included bank interest arising in the UK and notes added to confirm only short visits of less than 90 days on average p.a), the last piece of correspondence was a letter saying that there was no longer a requirement to file further tax returns based on the information HMRC have. So no further tax returns would be issued.

Is non-residence ever formally confirmed or is it just assumed?

[maths]

Under self-assessment the onus is on the taxpayer to decide if he/she is resident or not.

A tax return is then filed accordingly.

HMRC then have the option to raise queries and decide if they agree or not.

In your case they have effectively agreed your non-residence status but they do not specifically confirm this in writing.

[TCA]

Thanks again maths. Much appreciated.

[zartash]

Can someone please explain the regulation about temporary non-residence in the UK, in reference to someone returning to the UK after a period abroad.Are there any other regulations which define the tax liability of a lifelong UK resident who moves overseas indefinitely

[maths]

There appears to be two questions:

Can someone please explain the regulation about temporary non-residence in the UK, in reference to someone returning to the UK after a period abroad.

See my first posting above.

Are there any other regulations which define the tax liability of a lifelong UK resident who moves overseas indefinitely

Once you have left the UK indefinitelty you are outside the scope of UK income tax (except re UK source income) and outside the scope of UK CGT; you may even acquire a non-UK domicile.