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RFIG21050 | Statutory Residence Test (SRT): Split year treatment: Case 1 - The relevant period

From HM Revenue & Customs · Residence and FIG Regime Manual

A relevant period is any period consisting of 1 or more days that:

  • begins with a day that falls within the tax year

  • is a day on which the individual does more than 3 hours work overseas

  • ends with the last day of the tax year