Income Tax (Trading and Other Income) Act 2005 section 368A

Interpretation of special rules for temporary non-residents

Section 368A provides the interpretation framework for the temporary non-residence (TNR) provisions within this Part of the Act, explaining where key definitions are found and confirming that double taxation treaties cannot override the resulting income tax charges.

• The definitions of "temporarily non-resident", "the temporary period of non-residence", "the year of departure" and "the period of return" are all found in Part 4 of Schedule 45 to the Finance Act 2013
• "The year of return" means the tax year that consists of or includes the period of return
• Double taxation relief arrangements cannot prevent an individual from being chargeable to income tax under the TNR provisions, nor can they prevent such a tax charge from arising
• "Double taxation relief arrangements" means arrangements having effect under section 2(1) of the Taxation (International and Other Provisions) Act 2010