This regulation covers applicants who have been living abroad
and their tax compliance; to be read in conjunction with
FA04/SCH11.
The applicant must satisfy HMRC that they have fully complied
with comparable tax obligations to those set out at
FA04/SCH11/PARA4 in any country in which they claim to have lived
during any part of the qualifying period: SI2005/2045 reg 34(1).
The applicant must produce evidence or documentation from the
Revenue Department of all countries in which they claim to have
lived during the qualifying period confirming that they have fully
complied with their tax obligations: SI2005/2045 reg 34(2).
ENABLING PROVISION – FA04/SCH11/PARA4(5)
