Section 572A — Income Tax (Earnings and Pensions) Act 2003: Temporary non-residents

Temporary non-residents 572A 1 This section applies if an individual is temporarily non-resident.

2 Any pension within subsection (3) is to be treated for the purposes of section 571 as if it accrued in the period of return.

3 A pension is within this subsection if—

a section 569 applies to it, b it is in the form of a lump sum, c it accrued in the temporary period of non-residence, and d ignoring this section—

i it is not chargeable to tax under this Chapter, but ii it would be so chargeable if the existence of any double taxation relief arrangements were disregarded.

4 Subsection (3)(d)(i) includes a case where the charge could be prevented by making a DTR claim, even if no claim is in fact made.

5 Nothing in any double taxation relief arrangements is to be read as preventing the individual from being chargeable to income tax in respect of any pension treated by virtue of this section as accruing in the period of return (or as preventing a charge to that tax from arising as a result).

6 Part 4 of Schedule 45 to FA 2013 (statutory residence test: anti-avoidance) explains—

a when an individual is to be regarded as “temporarily non-resident”, and b what “the temporary period of non-residence” and “the period of return” mean.

7 In this section— “ double taxation relief arrangements ” means arrangements that have effect under section 2(1) of TIOPA 2010; “ DTR claim ” means a claim for relief under section 6 of that Act.