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Tax chargeUKReviewed October 2026
A UK anti-avoidance rule that taxes certain income and gains realised during a short period of non-residence once the person resumes UK residence. It targets someone who leaves, takes a gain or distribution abroad, and returns within a set number of years.
It generally applies where a person is non-resident for five years or fewer, catching items such as closely held company distributions and some capital gains that would otherwise escape UK tax during the absence.
A definition of an established legal or tax concept for general information. It is not advice on any individual situation.
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