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What is a split year?

The general effect of the statutory residence test (SRT) is that an individual is either resident in the UK, or not resident in the UK, for a complete tax year¹.

It is not often the case that the individual's circumstances change neatly on 6 April and special rules are required to establish the correct basis of taxation where an individual comes to or leaves the UK at any other time in a year. These rules are set out in FA 2013, Sch 45, Pt 3 and are referred to as 'split year treatment'. The split year treatment is a relaxation of the general rule that a person is resident (or not resident) in the UK for a whole tax year.

It is important to understand that the tax year can be split onlyif the individual is UK resident for the tax year under the SRT. If the individual is non-resident, it is not necessary to consider split year