RFIG21260 | Statutory Residence Test (SRT): Split year treatment: Case 7 - The overseas and UK parts of the tax year

The overseas part of the tax year is the period from the beginning of the tax year until the deemed arrival day.

The UK part of the tax year is the part of the year beginning with the deemed arrival day and ending at the end of the tax year.

Example

Joan is Edward’s wife (see RFIG21230). Joan lived with Edward in Switzerland for the duration of his employment. She also retires from work and returns to live in the UK with Edward. However, she does not return on 3 November 2014 with her husband; she arrives in the UK on 8 November 2014, having worked her notice at her part-time job (20 hours per week) in Switzerland.

Provided Joan did not exceed the limits for days spent in the UK before the UK part of the tax year commenced, she meets the criteria for case 7 for 2014-2015 as follows:

• she was not UK resident for the 2013-2014 tax year

• she does not qualify for Case 6 as she does not meet the criteria for the third automatic overseas test – nor does she qualify for Case 4, 5 or 8

• her husband will receive Case 6 split year treatment

• she is resident in the UK for the tax year following her return to the UK, 2015-2016

• she has come to the UK to continue to live with her husband

The UK part of the tax year 2014-2015 starts on 8 November 2014 when Joan moves to the UK.