For the background to this provision see ¶383-010.
Years of departure from 2013–14 onwards
If a person is ‘temporarily non-resident’ (as determined for income tax under the statutory residence test – see ¶199-414), any ‘relevant withdrawals’ paid to that person during the period of non-residence are treated as having accrued in the ‘period of return’, i.e. the tax year in which he becomes UK resident again (ITEPA 2003, s. 576A(1), (2)). However, with effect from 6 April 2015, this provision only applies if the sum of: