S223(3)(a) TCGA92 – Not exceeding 3 years

You may treat as residence periods of absence, for any purpose, which do not exceed three years in total, if the conditions set out in CG65046 are fulfilled.

This is illustrated by the example at CG65066.

S223(3)(b) TCGA92 – Office/employment outside UK

You may treat as residence a period of absence of any length throughout which an individual worked in an employment or office all the duties of which were performed outside the United Kingdom, or a period of absence throughout which the individual lived with a spouse or civil partner who worked in such an employment or office if the conditions set out in CG65046 are fulfilled.

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