Flow chart to determine 'At a glance' whether, for the purposes of the UK's Statutory Residence Test (SRT) you can claim Split Year treatment for UK tax purposes.

Subscribers: see our guides to Split Year Treatment and the Statutory Residence Test for details of the different tests, including: split residence, day counting and practical planning tips.

If Split Year Treatment does not apply to you, go to our SRT toolkit in order to determine your residence for UK tax.

Are you:

  • Starting full-time work overseas, or
  • Accompanying spouse or civil partner where the individual joins their partner overseas so they can live together while the partner is working full-time overseas, or
  • Ceasing to have a home in the UK.

And additionally you:

  • Expect to be non-resident for the whole of the next tax year?
Yes  →

It sounds like Split Year Treatment will apply to you

The SRT test may be unsuitable for you (although you can use it to determine expected non-residency for next year)

No ↓

   

Are you:

  • Starting to have a home in the UK only, or
  • Starting full-time work in the UK, or
  • Ceasing full-time work overseas, or
  • Being the partner of someone ceasing full time work overseas, or
  • Starting to have a home in the UK?

And additionally you:

  • Expect to be UK resident for the whole of the next tax year?
Yes  →

It sounds like Split Year Treatment will apply to you.

The SRT test may be unsuitable for you (although you can use it to determine expected residency for next year)

No ↓

Use our Statutory Residence Test flowchart

   

 

Terms

Split Year: when split year treatment applies:

  • If you are leaving the UK you are treated as UK resident up until the date of departure and non-UK resident for your time abroad. You must then be non-resident in the following tax year.
  • If you are coming to the UK you are treated as UK resident from the date of your arrival, and non-UK resident for the earlier part of the year when you were abroad.

See our guide SRT: split year treatment.

Links to more guides on residence

SRT: Statutory Residence test 
Our subscriber guide to the SRT

SRT Toolkit
Our interactive toolkit to determine residence status

SRT: Split Year Treatment
Our guide to Split Year treatment

SRT Day Counting Toolkit
Our guide to day counting and links to our day counting calendar

WARNING NOTE: the SRT is not always conclusive in determining your residence for tax purposes.

  • It is possible that you may also be tax resident in another country under the terms of its own tax rules.
  • If so you need to also consider the other country's residence tests: these may different to the UK's tests.
  • If you are resident in another country you will need to review the appropriate double tax treaty with the UK and if necessary apply the treaty's own tie breakers.

 

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