RFIG21120 | Statutory Residence Test (SRT): Split year treatment: Case 2 - The UK and overseas parts of the tax year

The UK part of the tax year is the period from the start of the tax year until the start of the overseas part.

Example

Peter is Amanda’s husband (see example 2 at RFIG21080). He too lived in the UK for all his life and was resident in the UK for tax purposes. He travels with Amanda on 8 January 2014 to live with her in India, having given up his job. Amanda and Peter have let their flat in the UK for a 3 year period, commencing on 9 January 2014.

Once in India Peter spends his time following his lifelong hobby as a lepidopterist, and catalogues Indian butterflies. He spend all his time there, except for the Christmas trips to the UK with Amanda.

Peter will receive split year treatment for the tax year 2013-2014, as he meets the Case 2 conditions:

• he has no home in the UK after 8January 2014

• he was resident for 2012-2013

• he is non-UK resident for 2014-2015

From 8 January 2014 until 5 April 2014 Peter spends less than the permitted limit of 22 days in the UK, (table at RFIG20170).

For Peter the UK part of the tax year will end on 7 January 2014, and the overseas part of the tax year will start on 8 January 2014, the day he joined Amanda to live together in India.

If an individual separates from their partner after the deemed date of departure (the day the overseas part of the split year started from), they will still be given split year treatment, provided they meet all the other conditions for Case 2.

The overseas part of the year is the part beginning with the deemed departure day and ending on the last day of the tax year.