RDRM12040 - Residence: The SRT: Split year treatment: Case 1 Starting full-time work overseas

An individual may meet the criteria for split year treatment for a tax year in which they begin full-time work overseas. They must:

• be UK resident for the tax year in question
• be UK resident for the previous tax year (whether or not this was also a split year)
• be non-UK resident in the following tax year, because they meet the third automatic overseas test (refer to RDRM11140)
• satisfy the overseas work criteria during a relevant period