For the purposes of this Act, an individual is a "long-term UK resident" at all times in a tax year if they were UK resident for at least 10 of the previous 20 tax years.
But an individual is not a long-term UK resident at any time in a tax year ("the current tax year") if they were non-UK resident—
To determine "the required number" for the purposes of subsection (2)(b), take the 20 tax years ending with the last tax year for which the individual was UK resident and find the number of those tax years for which the individual was UK resident ("the number of resident years"). The required number is the number in the second column of the following table corresponding to the number of resident years.
In this section, "UK resident" means resident in the United Kingdom and "non-UK resident" means not resident in the United Kingdom.
For the purposes of this section, a question as to whether the individual was UK resident for the tax year 2012-13 or an earlier tax year is to be determined as it would have been determined for income tax purposes for that tax year (and as to later tax years see Schedule 45 to the Finance Act 2013 (statutory residence test)).
See also—