Statutory Residence Test - HM Revenue & Customs

Split Year Treatment
Case 6: Ceasing full-time work overseas
5.33 In some circumstances you may receive Case 6 split year treatment if
you were non-UK resident in the previous tax year because you worked full
time overseas and you cease to work full-time overseas in the tax year to
which split year treatment applies. You must:
be UK resident for the tax year in question
have been not UK resident for the tax year before the year in question
because you either:
satisfied the third automatic overseas test for that year or,
if the year was 2012-13, worked full-time overseas for the whole of
the tax year under the rules in force prior to the Statutory Residence
Test), see HMRC6
have been UK resident for one or more of the four tax years before the
year in which you are not UK resident under the previous bullet point
be UK resident in the tax year following the year in question (whether
or not it is a split year)
satisfy the overseas work criteria for a relevant period.
Case 6: Relevant period
5.34 A relevant period is a period that:
begins with the first day of the tax year
ends with a day in that tax year on which you do more than three hours
work overseas.
Case 6: Overseas work criteria
5.35 You will satisfy the overseas work criteria if you:
work full-time overseas during a relevant period
have no significant break from overseas work during that period
do not work for more than three hours in the UK on more than the
permitted limit of days during that period
spend no more than the permitted limit of days in the UK during that
period.
Case 6: Calculating whether you work full-time overseas during
the relevant period.
5.36 Apply the sufficient hours overseas calculation to the relevant period with
these modifications:
the maximum number of days you can subtract from the reference
period for gaps between employments, is reduced from 30 days to the
permitted limit of days that can be subtracted for gaps between
employments
RDR3 64