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Temporary structure

12 March 2013 / Lynne Poyser
Issue: 4394 / Categories: Comment & Analysis , Residence & domicile

A look at the Finance Bill 2013 rules affecting temporary non-residents


  • New temporary non-residence anti-avoidance provisions apply for departures from the UK on or after 6 April 2013.
  • Strict application of the provisions produces strange results: clarification has been requested from HMRC.
  • The new rules apply to gains and certain types of income.
  • Important changes to the capital gains provisions in TCGA 1992 s 10A.
  • Old and new rules will have to be considered in parallel for another five years.
  • The revised advice that will have to be given to clients.

As part of the raft of new provisions associated with the new statutory residence test the government is introducing a harmonised rule on the UK taxation of temporary non-residence.

While the new proposals draw heavily on the existing temporary non-residence rules for capital gains tax which were introduced in 1998 there are some important differences.

Although the temporary non-residence rule formed part of the statutory residence test consultation in June 2012...

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