Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Anti-avoidance definition

What does Anti-avoidance mean? Anti-avoidance describes measures used to stop parties structuring transactions to sidestep statutory liabilities or weaken creditor protections. In pensions practice in the UK, it most often refers to The Pensions Regulator’s (TPR) powers to deter or remedy avoidance of defined benefit scheme obligations, especially the section 75 employer debt. Although “anti-avoidance” is a descriptive term, key powers are set out in legislation. Under the Pensions Act 2004 (as amended, notably by the Pension Schemes Act 2021), TPR may issue: - Contribution notices (CNs), requiring payment to a scheme. Statutory “tests” include main purpose, material detriment, and (from 2021) the...

UK temporary non-residence: anti-avoidance for income tax, CGT and remittances (post-2013); treaty tie-breakers; close company distributions; foreign pensions; planning; 2025 remittance basis abolition and TRF

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Practice notes

Temporary non-residence—statutory Anti-avoidance rule

The statutory test for non-residence contains a general anti-avoidance provision intended to remove tax advantages that could otherwise be secured if an individual is non-UK resident only for a short spell. This rule is set out in paragraphs 109–144 of Schedule 45 to the Finance Act 2013 (FA 2013).

As the statutory test applies separately to each tax year, it is feasible for someone to be non-UK resident for one, or a small number, of tax years even though they are UK resident both beforehand and afterwards.

The rule aims to stop individuals engineering a brief period of non-UK residence and, in that window, realising sizeable income or gains that would not be taxed in the UK because of their residence status. It therefore targets sources where the emigrating individual can control the timing of receipts, and income and gains that have in effect been built up prior to departure from the UK.

Such UK tax avoidance is countered by bringing the income and gains into charge in the tax year in which the person returns to the UK. The definition of temporary non-residence is framed in terms...

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Stephen Parnham

Stephen has over 30 years experience helping individuals, owner managed businesses and trustees improve their tax positions. As well as advising his own clients, he provides professional technical support to firms of Chartered Accountants and Solicitors from Hampshire in the south to the West Midlands and Shropshire in the north.He brings clarity and direction to complex tax issues. He is a Chartered Tax Adviser ( CTA ), a Trust and Estate Practitioner ( TEP ) and a member of the Association of Taxation Technicians ( ATT ). He is a member of the Society of Expert Witnesses and regularly contributes to the professional press....

Web page updated on 22/05/2026

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