SolvedRFIG21030 | Statutory Residence Test (SRT): Split year treatment: When split year treatment will apply
From HM Revenue & Customs · Residence and FIG Regime Manual
There are 8 sets of circumstances when an individual might meet the criteria for split year treatment for a particular tax year. Three cover situations when an individual might go overseas part way through the tax year, these are Cases 1-3. Five cover situations where an individual might come to the UK part way through a tax year, these are Cases 4-8.
If an individual’s circumstances fall within more than 1 case of split year criteria then the cases must be considered following a priority ordering rule. This determines both the case of split year that applies as well as the date that the year will be split from.
If an individual was resident in the year prior to the tax year in question, and their circumstances for the departure year fall within 2 or more of Cases 1-3:
Case 1 has priority over Case 2 and 3
Case 2 has priority over Case 3
If an individual was not UK resident in the year prior to the year in question, and their circumstances for the arrival year fall within 2 or more of Cases 4-8 refer to the table below:
| First case applying | Second case applying | Case taking priority |
|---|---|---|
| Case 6 | Case 5 | Case with earliest split year date, otherwise Case 6 |
| Case 7 (but not Case 6) | Case 5 | Case with earliest split year date, otherwise Case 7 |
| Two or all of Cases 4, 5 and 8 (but not cases 6 or 7) | - | Case or cases with the same (or earliest) split year date |
In relation to split year Cases 4-8, the split year date means the final day of the overseas part of the year for that case. Refer to RFIG21150 onwards for Cases 4 to 8.