Statutory Residence Test - HM Revenue & Customs

Split Year Treatment
spend fewer than 16 days in the UK
in relation to a particular country, either:
become resident for tax purposes in that country within six months
be present in that country at the end of each day for six months, or
have your only home, or all your homes if you have more than one,
in that country within six months.
Case 3: Overseas part of a tax year
5.24 The overseas part of the year is the period which starts on the date in the
tax year you cease to have a home in the UK until the end of the tax year.
Case 3: UK part of a tax year
5.25 The UK part of the tax year is the period from the start of the tax year
until the start of the overseas part.
Example 36
Maureen has been based in the UK for most of her working life, and has been
resident here for tax purposes. On holiday in Bali in the summer of 2013 she
meets Maurice, who lives and works in the United Arab Emirates.
Some twelve months later, they marry. Maureen resigns from her job and
moves out of her home on 24 September 2014. She spends the nights of 24
and 25 September in a hotel and flies out to the UAE to live with Maurice on
26 September 2014. She has no close family in the UK and does not return to
the UK in the remainder of the tax year. She does not take up any
employment in the UAE. Maurice and Maureen plan to live in the UAE for at
least another five years.
Maureen will receive split year treatment for 2014-15 as she meets the Case
3 conditions.
- She was UK resident for 2013-14
- She is non-UK resident for 2015-16
- From 24 September 2014 until 5 April 2015 she has no home in the UK
and spends fewer than 16 days in the UK
- She had established her only home is in UAE within six months.
For Maureen, the overseas part of the tax year will start on 24 September
2014, the day she no longer had a home in the UK.
Case 4: Starting to have a home in the UK only
5.26 You may receive split year treatment for a tax year if you did not meet
the only home test at the start of the tax year but at some point in the tax year
RDR3 59