Statutory Residence Test - HM Revenue & Customs

Split Year Treatment
Example 34
Amanda has been living in the UK since she was born and is UK resident for
tax purposes. She has worked in the media industry for five years and gets a
job as a reporter on a three-year contract based in India. She moves there on
10 November 2013 and lives in an apartment provided by her new employer.
She meets the overseas work criteria from 10 November 2013.
She returns to visit her family over the Christmas period for two weeks, and
does not work while she is there.
Amanda remains working in India throughout the tax year 2014-15, again only
returning for a two-week period over Christmas.
Amanda will receive split year treatment for tax year 2013-14 because:
- she was UK resident for 2012-13 and 2013-14
- she is non-UK resident for 2014-15 and meets the third automatic
overseas test for that year
From 10 November 2013 until 5 April 2014 she:
- does not work at all in the UK
- spends 14 days in the UK, which is less, by reference to Table E above
than the permitted limit of 37 days.
For Amanda, the UK part of the tax year will end on 9 November 2013, and
the overseas part of the tax year will start on 10 November 2013.
Case 2: The partner of someone starting full-time work overseas
5.16 You may receive split year treatment for a tax year if your partner meets
the conditions for Case 1 split year treatment for that year or the previous year
and you move overseas so that you can continue to live with them while they
are working overseas. You must:
be UK resident for the tax year being considered for split year
treatment
be UK resident for the previous tax year (whether or not it is a split
year)
be non-UK resident for the tax year following the tax year being
considered for split year treatment
have a partner whose circumstances fall within Case 1 for the tax year
or the previous tax year
have been living together in the UK either at some point in the tax year
or the previous tax year
RDR3 56