Originally posted by rogerfederer
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However, if he meets the automatic residency test and has limited ties, then he will be non-resident for tax purposes and it would be somethng to consider.
The 5 year rule only applies to capital gains. Income tax is only for one year. So assuming he moves mid term, he would have 1 split tax year, followed by 1 year non-resident, followed by another split tax year. Any gains he made tax free during his stay would not attract UK taxation.

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