3. Ceasing to have a home in the UK Print

The individual leaves the UK to live abroad, provided:

He was UK resident for that year, and the previous tax year;

He is not UK resident for the following tax year;

Has one or more homes in the UK at the beginning of the tax year and at some point before the end of the tax year ceases to have any homes in the UK for the remainder of that tax year.

From the date on which he ceases to have a home in the UK, he must:

Spend fewer than 16 days in the UK, and either

Become resident for tax purposes in another country within 6 months, or

Be present in another country at the end of each day for 6 months, or

Have his only home, or all homes in that country within 6 months.

The overseas part of the year is the period which begins on the date the individual ceases to have a home in the UK until the end of that tax year.

The UK part of that year is the period from 6 April of that tax year up to the date the overseas part begins.

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