Alilee0813 Lee

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