RDRM12130 - Residence: The SRT: Split year treatment: Case 3: Ceasing to have a home in the UK

In this case an individual may receive split year treatment for a tax year if they leave the UK to live abroad, and they cease to have a UK home.

They must:

• be UK resident in the tax year
• be UK resident for the previous tax year (whether or not it was a split year)
• be non-UK resident for the tax year following the split year
• have one or more homes in the UK at the start of the tax year and at some point in the year cease to have any home in the UK for the rest of the tax year.

From the point the individual ceases to have a home in the UK they must:

• spend fewer than 16 days in the UK
• in relation to a particular country, either:
  • become resident for tax purposes in that country within 6 months
  • be present in that country at the end of each day for 6 months, or
  • have their only home, or all of their homes, if they have more than 1, in that country within 6 months