returning non resident

[chrisdunn]

I have been non resident for the last 10 years. An expat working overseas who may now have to seek work in UK.

I have sum stock market investments that pay me an annual dividend of 20,000 GBP per anum. These are currnetly not subject to uk taxation but would be when I returned.

If I lived in UK for a year ( or so) and then left and became non resident again, would these dividend payments immediately cease to be subject to UK tax as before?

[AGoodman]

They would cease being taxable the moment you become non-resident for tax purposes - this may not be the same day as your day of departure. It could be the end of the tax year in which you leave or the day of departure if the split year rules apply.

[chrisdunn]

Thank you.