RDRM12020 - Residence : The SRT: Split year treatment: When is a tax year split

An individual must be UK resident for a tax year under the SRT to meet the criteria for split year treatment for that year. They will not meet the split year criteria for a tax year for which they are non-UK resident under the SRT.

Split year treatment in the context of the SRT applies only to the person in their individual capacity. It does not apply to individuals acting as personal representatives. It applies in a limited way to individuals acting as a trustee of a settlement in determing the trustees’ residence status:

• if the individual becomes or ceases to be a trustee of the settlement during the tax year
• provided that the period they are a trustee falls within the overseas part of the tax year for that individual

Split year treatment will not affect whether the individual is regarded as UK resident for the purposes of any double taxation agreement.