An individual will not be a
relevant overseas individual for any tax year in
which they are a
relevant UK individual. So where someone who is
resident and working in the UK goes to work overseas on 25 November
2006 they will not be a relevant overseas individual for the
2006-2007 tax year, even if they become non-resident at the time
they leave the UK. They will have had relevant UK earnings
chargeable to UK income tax up to that date and so will be a
relevant UK individual in the 2006-2007 tax year. For a similar
reason if they return to work in the UK on 25 May 2009 they will
not be a relevant overseas individual in the 2009-2010 tax year.
In these circumstances enhancement by a non-residence factor
would not be appropriate in respect of the 2006-2007 and 2009-2010
tax years. That is because the individual is eligible to receive UK
tax relief under section 188 on their contributions to a registered
pension scheme during those years.
| Glossary ( RPSM20000000) |
