RFIG21000 - Statutory Residence Test (SRT): Split year treatment: Contents

  1. RFIG21010
    What a split year is
  2. RFIG21020
    When a tax year is split
  3. RFIG21030
    When split year treatment will apply
  4. RFIG21040
    Case 1 Starting full-time work overseas
  5. RFIG21050
    Case 1 - The relevant period
  6. RFIG21060
    Case 1 - Overseas work criteria
  7. RFIG21070
    Case 1 - Calculating whether individual works full-time overseas in the relevant period
  8. RFIG21080
    Case 1 - The UK and overseas parts of the tax year
  9. RFIG21090
    Case 2 - The partner of someone starting full-time work overseas
  10. RFIG21200
    Case 6 - Relevant period
  11. RFIG21210
    Case 6 - Overseas work criteria
  12. RFIG21220
    Case 6 - Calculating whether individual has worked full-time overseas in the relevant
  13. RFIG21230
    Case 6 - The overseas and UK parts of the tax year
  14. RFIG21240
    Case 7 - The partner of someone ceasing full-time work overseas
  15. RFIG21250
    Case 7 - Deemed departure day
  16. RFIG21260
    Case 7 - The overseas and UK parts of the tax year
  17. RFIG21270
    Case 8 - Starting to have a home in the UK
  18. RFIG21280
    Case 8 - The UK and overseas parts of the tax year