There are five circumstances when an individual arriving in the UK can split the tax year into UK and overseas periods (see E6.124A for the definition of 'overseas part') for the purposes of the statutory residence test (SRT). These are summarised in the below table and discussed in more detail below.
| Cases | Case 4 | Case 5 | Case 6 | Case 7 | Case 8 |
| Previous tax year | Not resident | Not resident | Not resident by reason of working full time abroad | Not resident by reason of partner working full time abroad | Not resident |
| Current tax year | Start to have only home in the UK | Start full time work in the UK | Return from full time work abroad | Accompanying partner returning from full time work abroad | Start to have a home in the UK |
| Following tax year | N/a | N/a | UK resident (full year or split year) | UK resident (full year or split year) | UK resident (full year only) |
Cases 4 and 5 do not
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