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Not my area of expertise (see: Steve Hewitt) but seems to satisfy the requirement, if you interpret their absence as not disqualifying them from being ordinarily resident. It would likely be considered a temporary absence (albeit a long one), on the basis that it appears to satisfy one (or more) of the below:
If they have recently been absent from the UK, was that absence temporary and not indicative of migration overseas?
The following are examples of temporary absences from the UK which might indicate an intention to settle on return:
- travel for UK-based business or employment
- posting overseas as a part of an employment contract for a finite period
- temporary posting overseas from a UK charity or missionary organisation as a volunteer
- a defined, temporary period of study
- a temporary period of travel, such as a ‘gap-year’
Apprenticeship Levy
Ordinarily Resident after work-requested time abroad?
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Hello,
A UK born national holding a British passport is a candidate for the apprenticeship levy, with the UK HQ'd employer agreeing to support her apprenticeship. At the request of her previous employer (also UK headquartered company), the candidate transferred to the UAE from 2019-2022. It was not a request of the candidates own as their family/life is in the UK and they were keen to return. The candidate returned with another UK headquartered company. During the period away, the candidate has:
Is the above sufficient for them to be eligible?