If you're non res for 6 continuous tax years then you can't be resident for 15 out of the last 20 years when you start being resident again, so the clock is essentially reset. The legislation won't mention resetting the clock, it's just logic and maths.
Not just maths. The quote from consultation says -"could claim non dom status for
another 15 years.
Let me use an example. James is a non dom and had been UK resident for 20 years before leaving the UK on 5 April 2020. He returns to the UK on 6 April 2027 after being away for 7 years. So for 2027-8 looking at
the last 20 years he will have been
in UK 2027-8 1 year
out of UK 7 years
in the UK 12 years
Total 20 years
so (12+1)=13/20 and so not deemed domicile for 2027-8
and 14/20 in 2028-29
but 15/20 in 2029-30 - so now deemed domicile from then on.
That is very different to what the consultation note and some of the commentary says - if that is correct - the "clock is reset" - and 2027-8 is once again year 1 out of 20? He can stay in the UK for another 14 years before re-hitting the 15/20 and deemed domicile.
I hope the question is clearer! If its simply last 15/20 then no clocks need "resetting".