Part 14Income tax liability: miscellaneous rules
Chapter 2Residence
829Residence of individuals temporarily abroad
1
This section applies if—
a
an individual has left the United Kingdom for the purpose only of occasional residence abroad, and
b
at the time of leaving the individual was both UK resident and ordinarily UK resident.
2
Treat the individual as UK resident for the purpose of determining the individual's liability for income tax for any tax year during the whole or a part of which the individual remains outside the United Kingdom for the purpose only of occasional residence abroad.