12 January 2006
Returning expatriates often ask for tax advice shortly before (or after) they return, when it is generally too late to take advantage of their non-resident status. They will be resident from the beginning of the tax year of return, so any gains realised just before coming home will be chargeable in the year of arrival. Split-year treatment is available by ESC D2 for people coming to the UK for the first time, or coming back after at least five years of absence; but cannot be used for
tax avoidance.
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