{
  "publisher": {
    "name": "Provedays",
    "url": "https://provedays.com"
  },
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Provedays — provedays.com",
  "notice": "Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.",
  "documentation": "https://provedays.com/methodology/",
  "rule_id": "gb.tnr.risk",
  "versions": [
    {
      "rule_id": "gb.tnr.risk",
      "version": "2026.1",
      "jurisdiction": "GB",
      "title": "UK temporary non-residence — return-year charge risk — ADVISORY",
      "summary": "Finance Act 2013 Sch 45 Part 4: if you return to the UK after a period of non-residence of 5 years or less, and at least 4 of the 7 tax years immediately before you left were years of sole UK residence (or split years with a sole-UK-residence period), certain income and gains that arose while you were away are charged in the year you return. This counter reads your residence history: it flags the risk when the 4-of-7 condition holds and the current non-residence period is still within 5 tax years. The statute measures the 5 years by actual dates, not tax years — treat the edge as undecided.",
      "evaluator": "composite_conditional",
      "determinative": false,
      "official_source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/part/4",
      "last_verified": "2026-08-30",
      "effective_from": "2013-04-06",
      "effective_to": null,
      "disclaimer_level": "advisory",
      "convention": {
        "midnight_rule": true
      },
      "params": {
        "reference_period": {
          "type": "tax_year",
          "start_month": 4,
          "start_day": 6
        }
      },
      "logic": {
        "all": [
          {
            "residence_status": {
              "jurisdiction": "GB",
              "predicate": "sole_residence",
              "anchor": "before_current_run",
              "window_years": 7,
              "quantifier": "count",
              "op": ">=",
              "value": 4
            }
          },
          {
            "residence_status": {
              "jurisdiction": "GB",
              "predicate": "not_sole_residence",
              "window_years": 6,
              "quantifier": "current_run",
              "op": ">=",
              "value": 1
            }
          },
          {
            "residence_status": {
              "jurisdiction": "GB",
              "predicate": "not_sole_residence",
              "window_years": 6,
              "quantifier": "current_run",
              "op": "<=",
              "value": 5
            }
          }
        ]
      },
      "notifications": [],
      "notes": [
        "Para 110(1) (read at legislation.gov.uk in the research handoff): 'at least 4 out of the 7 tax years immediately preceding the year of departure were either— (i) a tax year for which the individual had sole UK residence, or (ii) a split year that included a residence period for which the individual had sole UK residence', and 'the temporary period of non-residence is 5 years or less'.",
        "SOLE UK RESIDENCE, not residence: para 112 strips any year in which you were Treaty non-resident at any point — record the treaty flag in your residence history for those years.",
        "A split year counts only if it contained a sole-UK-residence period: this rule treats a split year marked resident as satisfying the predicate (split_year_as resident) — the opposite of the IHT long-term-residence rule, which is why the history stores the split-year fact rather than a single boolean.",
        "The 5 years are measured BY DATES (HMRC RFIG21510: escape needs 'a minimum period of five years plus 1 day'); this counter approximates with the count of non-sole-residence tax years in the current run — advisory at the edge.",
        "Grandfathering: a year of departure of 2012-13 or earlier stays under the former, narrower provisions forever (para 158 / RFIG21570) — record pre-2013-14 years with legal_basis pre-SRT.",
        "Consequence: eight categories of income and gains charged in the year (or UK part of the split year) of return — RFIG21560. Determinative in law; advisory here because of the dates-vs-tax-years approximation."
      ]
    }
  ]
}