There are three circumstances in which an individual leaving the UK can split the tax year into UK and overseas periods (see E6.124A for the definition of 'overseas part') for the statutory residence test (SRT). These are summarised in the below table and discussed in more detail below:
| Cases | Case 1 | Case 2 | Case 3 |
| Previous tax year | UK resident (full year or split year) | UK resident (full year or split year) | UK resident (full year or split year) |
| Current tax year | Leaving the UK for full time work abroad | Leaving the UK to accompany partner working full time abroad | Leaving the UK to live overseas (ceasing to have home in the UK) |
| Following tax year | Not resident by reason of working full time abroad | Not resident and spouse not resident by reason of working full time abroad | Not resident |
Split year Case 1—starting full-time work overseas
Split year Case 11 applies to an individual who was resident
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Web page updated on 17 Mar 2025 17:35