Income Tax (Trading and Other Income) Act 2005 section 845B

Qualifying new residents

Section 845B defines who counts as a "qualifying new resident" for a tax year, a status that provides certain tax reliefs for individuals who become UK resident after a long period of non-residence.

• An individual is a qualifying new resident if they are UK resident for the tax year, were not UK resident for each of the preceding 10 tax years, and are not disqualified.
• Qualifying new resident status can continue for up to three further tax years after the initial qualifying tax year, provided the individual remains UK resident and is not disqualified.
• Transitional rules allow the tax years 2022-23, 2023-24, and 2024-25 to count as a qualifying tax year even though the legislation was not yet in force, so long as the individual would have met the conditions had it been.
• Members of the House of Commons or House of Lords are disqualified from being qualifying new residents for any tax year during which they hold that status.