Non-dom deposits

I am wondering if Taxation readers can help me out with some advice for a particular client.

Most of my clients are fairly straightforward being UK resident and domiciled.

However I also act for one non-domiciled taxpayer. The client originally came to the UK with her parents who were both born abroad and who have subsequently returned to live abroad.

I originally acted on behalf of my client regarding her UK tax affairs while she was UK resident as she lived here through schooling and university.

At that time she had some UK sources of income that required completion of a tax return.

After graduating from university in the UK she went abroad to work and remained in employment overseas for over three years.

Last month she returned to the UK and wishes to bring into this country the capital accumulations from her foreign earnings during...