RDRM12000 - Residence: The SRT: Split year treatment: Contents
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RDRM12010What is a split year
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RDRM12020When is a tax year split
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RDRM12030When will split year treatment apply
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RDRM12040Case 1 Starting full-time work overseas
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RDRM12050Case 1: The relevant period
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RDRM12060Case 1: Overseas work criteria
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RDRM12070Case1: Calculating whether individual works full-time overseas in the relevant period
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RDRM12080Case1: The UK and overseas parts of the tax year
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RDRM12090Case 2: The partner of someone starting full-time work overseas
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RDRM12100Case 2: Who is considered to be a partner
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RDRM12110Case 2: Deemed departure date
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RDRM12120Case 2: The UK and overseas parts of the tax year
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RDRM12130Case 3: Ceasing to have a home in the UK
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RDRM12140Case 3: The UK and overseas parts of the tax year
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RDRM12150Case 4: Starting to have a home in the UK only
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RDRM12160Case 4: The overseas and UK parts of the tax year
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RDRM12170Case 5: Starting full-time work in the UK
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RDRM12180Case 5: The overseas and UK parts of the tax year
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RDRM12190Case 6: Ceasing full-time work overseas
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RDRM12200Case 6: Relevant period
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RDRM12210Case 6: Overseas work criteria
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RDRM12220Case 6: Calculating whether individual has worked full-time overseas in the relevant period
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RDRM12230Case 6: The overseas and UK parts of the tax year
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RDRM12240Case 7: The partner of someone ceasing full-time work overseas
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RDRM12250Case 7: Deemed departure day
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RDRM12260Case 7: The overseas and UK parts of the tax year
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RDRM12270Case 8: Starting to have a home in the UK
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RDRM12280Case 8: The UK and overseas parts of the tax year