3.9.1 Introduction

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.

3.9.2 Conditions

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;

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