RFIG21190 | Statutory Residence Test (SRT): Split year treatment: Case 6 - Ceasing full-time work overseas

In some circumstances an individual may receive Case 6 split year treatment if they were non-UK resident in the previous tax year; because they worked full-time overseas, and they cease to work full-time overseas in the tax year to which split year treatment applies.

They must:

• be UK resident for the tax year in question

• have been not UK resident for the tax year before the tax year in question, because they either:

  • satisfied the third automatic overseas test for that year, or

  • if the year was 2012-2013, worked full-time overseas for the whole of the tax year under the rules in force prior to the SRT

• have been UK resident for 1 or more of the 4 tax years before the year in which they are not UK resident under the previous bullet point. So may have to consider 5 years before the relevant year

• be UK resident in the tax year following the year in question (whether or not it is a split year)

• satisfy the overseas work criteria for a relevant period