RFIG21040 | Statutory Residence Test (SRT): Split year treatment: Case 1 - Starting full-time work overseas

An individual may meet the criteria for split year treatment for a tax year in which they begin full-time work overseas. They must:

• be UK resident for the tax year in question

• be UK resident for the previous tax year (whether or not this was also a split year)

• be non-UK resident in the following tax year, because they meet the third automatic overseas test (refer to RFIG20140) (even if they meet the first automatic overseas test in that following year)

• satisfy the overseas work criteria during a relevant period