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The below examples relate to split year treatment in the UK tax year of departure for the purposes of the statutory residence test (SRT). For full commentary on the rules, see E6.124B.

Example 1—Case 1 starting full-time work overseas

Sam left the UK on 1 November 2022 on a two year employment contract with a bank in Paris. He had always been UK resident. He started work in Paris on 7 November 2022. Sam will work on average 40 hours per week in Paris and will occasionally be required to attend business meetings in the UK. He is keeping his house in the UK and will come back to the UK periodically to visit family and friends.

Under the SRT, Sam will be UK resident for 2022/23 under the first automatic UK test as he spent 183 days or more in the UK.

The 2022/23 tax year is a split year under Case 1 provided that:

1. Ìý

   •ÌýÌýÌýÌý Sam was UK resident in 2021/22

1. Ìý

   •