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This chapter only applies to tax years up to and including 2012-2013. From 6 April 2013 the Statutory Residence Test (SRT) applies. For guidance on the SRT please see RFIG20000Ìý´Ç²Ô·É²¹°ù»å²õ

If the individual is not resident and not ordinarily resident from the day after the day of departure

Personal allowances

• full personal allowances are due 

Liability to UK tax

• income chargeable to UK tax for the whole of the tax year of departure, including State benefits and untaxed interest is liable, unless you have exempted this income following a Double Taxation Agreement (DTA) claim (PAYE81000 onwards and PAYE81750) (Refer to EIM42860 and EIM40003)

Overseas income

• overseas income for the period to the day of departure is liable (refer to SAIM1130).

UK Dividends

• Refer to the instructions in SAIM1170 if the individual has received UK dividend

Capital Gains

• refer to the instructions CG2 if there are disposals of assets after the day of departure

Example

Taking a simple scenario, say the individual is resident and ordinarily resident to 5 November 2009, and not resident and not ordinarily resident thereafter. (R/OR to 5 November 2009, NR/NOR thereafter)

In resident period

Liable on both UK (see EIM40003) and overseas sources.

In non-resident period

Liable on UK sources, except:

• Government 'FOTRA' securities
• income relieved under a Double Taxation Agreement (DTA)

Not liable on overseas sources.

Repayment

• make any repayment due after following the above guidance, remembering to recover arrears of tax for earlier years, if any
• where an individual leaves the UK after 5 April 1998 and the only source of UK income liable to UK tax is taxed investment income and/or property income received after deduction of tax:
• deal with any cessation repayment claimed
• send any repayment claim relating to a period after the date of departure from the UK to the appropriate office (refer to PAYE81005).