RDRM12190 - Residence: The SRT: Split year treatment: Case 6: Ceasing full-time work overseas

In some circumstances an individual may receive Case 6 split year treatment if they were non-UK resident in the previous tax year; because they worked full-time overseas, and they cease to work full-time overseas in the tax year to which split year treatment applies.

They must:

  • be UK resident for the tax year in question
  • have been not UK resident for the tax year before the tax year in question, because they either:
    • satisfied the third automatic overseas test for that year, or
    • if the year was 2012-2013, worked full-time overseas for the whole of the tax year under the rules in force prior to the SRT
  • have been UK resident for 1 or more of the 4 tax years before the year in which they are not UK resident under the previous bullet point. So may have to consider 5 years before the relevant year
  • be UK resident in the tax year following the year in question (whether or not it is a split year)
  • satisfy the overseas work criteria for a relevant period