Section 832A — Finance Act 2008: Section 832: temporary non-residents

Section 832: temporary non-residents 832A 1 This section applies if—

a an individual satisfies the residence requirements for any tax year (“the year of return”),

b the individual did not satisfy those requirements for one or more tax years immediately before the year of return but did satisfy those requirements for an earlier tax year, c there are fewer than 5 tax years between—

i the last tax year before the year of return for which the individual satisfied those requirements (“the year of departure”),

and ii the year of return, and d the individual satisfied those requirements for at least 4 out of the 7 tax years immediately before the year of departure.

2 Treat any of the individual's relevant foreign income within subsection (3) which is remitted to the United Kingdom after the year of departure and before the year of return as remitted to the United Kingdom in the year of return.

3 Relevant foreign income is within this subsection if—

a it is for the year of departure or any earlier tax year, and b section 832 applies to it.

4 For the purposes of subsection (1) an individual “satisfies the residence requirements” for a tax year if—

a at any time in that year, the individual is UK resident and not Treaty non-resident, or b the individual is ordinarily UK resident, and is not Treaty non-resident, for that year.

5 For the purposes of subsection (4) an individual is “ Treaty non-resident ” at any time if, at that time, he is regarded as resident in a territory outside the United Kingdom for the purposes of double taxation relief arrangements having effect at that time.

6 In subsection (5) “ double taxation relief arrangements ” means arrangements specified in an Order in Council making any such provisions as are referred to in section 788 of ICTA.