“In order to gain non-resident status for tax purposes, a person who had left the United Kingdom had to demonstrate a distinct break from his or her previous pattern of life in the UK. Such a test was clear from the ordinary law of residence, and the Inland Revenue guidance booklet IR20 (operative until 2009) did not contain any less stringent test which taxpayers could rely on.”
WLR Daily, 19th October 2011
Source: www.iclr.co.uk
