Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Rules definition

What does Rules mean? Rules describes the written provisions that govern how a pension scheme operates—especially occupational pension schemes—usually contained in, or annexed to, the trust deed (trust deed and rules). Legislation refers to these as scheme rules (for example, Pensions Act 1995 and Pensions Act 2004 in the UK, and the Pensions Act 1990 in Ireland). Scheme rules set out eligibility, benefit structure (defined benefit or defined contribution), contributions, service and accrual, retirement options and ages, revaluation/indexation, ill‑health and death benefits, transfers in and out, leaver provisions, forfeiture, augmentation, priority on winding‑up, discretions and decision‑making, and the scheme’s amendment and termination powers. They also...

Temporary non-residence before 6 April 2013: UK CGT and income tax, trusts/companies attribution, treaty overrides, split-year concessions, and assessment time limits (Archived)

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Practice notes

ARCHIVED: This Practice Note is archived and not maintained.

Temporary non-residence conditions

The pre-2013 regime applies where an individual’s temporary spell of non-residence lasts five years or fewer. As a result, those provisions ultimately lapse on 6 April 2018, when anyone who departed the UK in 2012/13 will have finished a five-year period of non-residence.

Paragraph 158 of Schedule 45 to the Finance Act 2013 (FA 2013) provides that the existing temporary non-resident provisions, as they stood immediately before the day the Act was passed, continue to apply on and after that date in any case where the year of departure (as defined in Part 4 of the Schedule) is a tax year prior to 2013–14.

The pre-6 April 2013 temporary non-residence conditions are:

the taxpayer meets the residence Requirements for any year of assessment
they did not meet those requirements for one or more years of assessment before the year of return, but there are years of assessment before that year in which they did meet those requirements
fewer than five years of assessment fall between the year of departure and the year of return, and
four...

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Web page updated on 22/05/2026

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