{
  "url": "https://openlegislation.uk/temporary-non-residence-miscellaneous-amendments-regulations-2013/note",
  "json_url": "https://openlegislation.uk/temporary-non-residence-miscellaneous-amendments-regulations-2013/note.json",
  "legislation": "uksi/2013/1810",
  "legislation_title": "The Temporary Non-Residence (Miscellaneous Amendments) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/temporary-non-residence-miscellaneous-amendments-regulations-2013",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Pensions Schemes (Taxable Property Provisions) Regulations 2006 (S.I. 2006/1958) (‘the Pensions Schemes Regulations’) and the Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001) (‘the Offshore Funds Regulations’).\nSection 218 of, and Schedule 45 to, the Finance Act 2013 (c. 29) introduce the new Statutory Residence Test (‘the SRT’). Part 4 of that Schedule introduces a new test for temporary non-residence and amends tax legislation as necessary to give effect to that new test. Broadly speaking the test provides that where an individual has a period of temporary non-residence (as defined) certain events, for example the disposal of a chargeable gain, will be treated as taking place in the year the individual returns to the UK and will thus be taxable in the UK. These rules are modelled on existing temporary non-residence provisions. These Regulations make similar provision in the Pensions Schemes and Offshore Funds Regulations.\nRegulation 3 amends the Pensions Schemes Regulations to bring its temporary non-residence rules in line with those in the SRT. The amendments made by this regulation have effect for the purposes of a scheme chargeable payment treated as made in the tax year 2013-14 and any subsequent tax year. Section 273ZA(6)(b) of the Finance Act 2004 (c. 12) provides for these regulations to have effect in relation to times before they are made.\nRegulation 4 substitutes a new regulation 23 of the Offshore Funds Regulations and inserts new regulation 23A. The amendments are similar to those made to section 10A and new section 10AA of the Taxation of Capital Gains Act 1992 (c. 12), in relation to capital gains tax, by the SRT. The amendments made by this regulation have effect for the purposes of a person’s liability to income tax for the tax year 2013-14 and any subsequent tax year. Section 354(6) of the Taxation (International and Other Provisions) Act 2010 (c. 8) provides for these regulations to have effect in relation to the tax year current on the day on which the regulations were made.\nA Tax Information and Impact Note covering this instrument was published on 11 December 2012 alongside the Finance Bill 2013 and is available on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm. It remains an accurate summary of the impacts that apply to this instrument.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/1810/note",
    "retrieved_at": "2026-10-29T00:47:16.635867+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}