Paragraph 110
(1)
An individual is to be regarded as “temporarily non-resident” if—
(a)
the individual has sole UK residence for a residence period,
(b)
immediately following that period (referred to as “period A”), one or more residence periods occur for which the individual does not have sole UK residence,
(c)
at least 4 out of the 7 tax years immediately preceding the year of departure were either—
(i)
a tax year for which the individual had sole UK residence, or
(ii)
a split year that included a residence period for which the individual had sole UK residence, and
(d)
the temporary period of non-residence is 5 years or less.
(2)
Terms used in sub-paragraph (1) are defined below.