Statutory Residence Test - HM Revenue & Customs

Split Year Treatment
if you had homes both in the UK and overseas, you spent the
greater part of the time living in your overseas home
not exceed the permitted limit of days spent in the UK in the overseas
part of the tax year before the UK part of the year commenced.
Case 7: Deemed arrival day
5.41 The deemed arrival day is the later of:
the date that is the first day of the UK part of the year for your partner
under Case 6, and
the date on which you move to the UK so that you can live together in
the UK with your partner
Case 7: Overseas part of the tax year
5.42 The overseas part of the tax year is the period from the beginning of the
tax year until the deemed arrival day.
Case 7: UK part of the tax year
5.43 The UK part of the tax year is the part of the year beginning with the
deemed arrival day and ending at the end of the tax year.
Example 40
Joan is Edward’s wife (see Example 39). Joan lived with Edward in
Switzerland for the duration of his employment. She also retires from work
and returns to live in the UK with Edward. However she does not return on 3
November with her husband; she arrives in the UK on 8 November 2014
having worked her notice at her part-time job (20 hours a week) in
Switzerland.
Provided Joan did not exceed the limits for days spent in the UK before the
UK part of the tax year commenced, she meets the criteria for Case 7 for
2014-2015 as follows:
- she was not UK resident for the 2013-14 tax year
- she does not qualify for Case 6 as she did not meet the criteria for the
third automatic overseas test. Nor does she qualify for Cases 4, 5 or 8
- her husband will receive Case 6 split year treatment
- she is resident in the UK for the tax year following her return to the UK,
2015-16
- she has come to the UK to continue to live with her husband.
The UK part of the tax year 2014-15 starts on 8 November 2014 when Joan
moves to the UK.
RDR3 67