3.10.1 Introduction

The effect of the temporary non-residence rules is that certain types of income and capital gains – which arise or accrue during a period of temporary non-residence, and which are normally not taxable in the UK because the individual is non-resident – will become taxable in the UK when the individual returns to the UK, and will be taxed in the period of return. This also means that the limit of tax paid by non-residents (see 4.11) does not apply.

During a period of temporary non-residence, any exemption from UK tax under a double tax treaty is generally denied.

The types of income caught by these provisions include:

certain types of pension income;

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