Income Tax Act 2007 section 829

Residence of individuals temporarily abroad

Section 829 ensures that individuals who are ordinarily UK resident continue to be treated as UK resident for income tax purposes if they leave the country only for temporary or occasional periods abroad.

• An individual who is both UK resident and ordinarily UK resident when they leave the United Kingdom is not treated as becoming non-resident simply because they go abroad temporarily.
• The individual continues to be treated as UK resident for each tax year in which they remain outside the UK for the purpose only of occasional residence abroad, meaning they are taxable on their worldwide income as if they were still in the UK.
• The concept of "occasional residence abroad" is not precisely defined in the legislation but has been interpreted through case law over many years — broadly, it means the individual's real home and ordinary place of abode remains in the UK despite their absence.
• Unlike its predecessor provision, this section applies to all individuals regardless of nationality — it is not limited to Commonwealth citizens or citizens of the Republic of Ireland.