Anti-avoidance legislation exists in respect of non-residents who return to the UK within a certain time of leaving. The main aim of this legislation is stop individuals becoming non-resident for a short time during which they receive income or gains that escape taxation because the person was non-resident. For example, an individual might sell assets other than UK land and property while non-resident, and whilst therefore outside the scope of UK capital gains tax, before returning to the UK.
An individual will be treated under the legislation as a temporary non-resident if:
(a)the individual has sole UK residence for a residence period;