RDRM12650 Temporary Non-Residence

Dear HMRC Team, I have a query regarding Example 2 in RDRM12650, as English is not my native language. The scenario described in the example is as follows: Louis moved to the UK on 9 January 2014 and became a UK resident. He moved to the USA on 4 January 2018 and returned to the UK on 9 March 2023. His year of departure was 2017/2018. Relevant Quotation from Example 2: “Louis meets the ‘4 out of 7’ test for tax years immediately preceding the year of his departure. • 2013/2014 was a split year which included a residence period for which Louis had sole UK residence. • 2014/2015, 2015/2016, and 2016/2017 were full tax years for which he had sole UK residence. • 2017/2018 was the year of departure. It was a tax year that included a residence period for which he had sole UK residence (6 April 2017 to 3 January 2018). This last period is Period A.” Questions: 1. In Louis’s case, is it correct that the year of departure (2017/2018) is not counted towards the “4 out of 7 years” rule? In other words, only the years preceding the year of departure are counted for the residency test under this rule. 2. If Louis had moved to the UK on 6 April 2014 (instead of 9 January 2014 as stated in the example), then would it be correct to say that Louis would not meet the ‘4 out of 7 years’ test and, as a result, would not fall within the scope of the temporary non-residence provisions? Thank you in advance for your clarification of the example. Kind regards, Lee

Hi
We cannot comment on any form of calculation/example or scenario, whether fact or fiction. We can only point you the direction of the guidance, so that you can review the guidance and to allow you to make an informed decision.