Article Summary
This guidance note discusses the impact on UK tax residence for individuals leaving the UK before 6 April 2013, when the statutory residence test was introduced. It explains that someone leaving the UK for occasional trips abroad remains UK resident, but that leaving permanently or indefinitely results in non-residence from the day after departure. The guidance also covers leaving for full-time overseas work, which allows non-residence from the day after departure if certain conditions are met. For other situations, determining residence status depends on the specific facts and relevant case law. Overall, the guidance provides important context for tax professionals on interpreting the pre-2013/14 rules to advise individuals planning to leave the UK. It highlights key considerations like making a distinct break from the UK and meeting the full-time work abroad conditions. While the rules have now changed, this remains useful background when handling pre-2013/14 tax years.