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Claiming Split Year Treatment for Income Tax Purposes

If you are not a UK resident (for tax purposes) for the full tax year, it is possible to claim to be assessed on the split year treatment. Under HMRC’s new Statutory Residents Tests (SRTs), UK individuals are subject to three separate tests to determine their residency position:

  1. Automatic Overseas Test,
  2. Automation UK Test,
  3. Sufficient Ties Test.

By applying each individual test, an individual will be able to determine how their income will be assessed to UK income tax. Generally, the UK tax treatment is as follows:

UK Income

Non-UK Income

UK Resident, UK Domiciled

Arising Basis

Arising Basis

UK Resident, Non-UK Domiciled

Arising Basis

Arising / Remittance Basis

Non-UK Resident

Arising Basis

Not Taxable


Typically, each individual is assessed on the full tax year (6 April – 5 April the following year). However, if you depart/arrive part way through a tax year, it is possible to claim for split year treatment. This will mean that you will be assessed as a non-resident and resident for the appropriate periods.

To qualify for this treatment, you must:

  • Come to the UK to take up permanent residence or stay for at least 2 years,
  • Leave the UK permanently and become resident abroad
  • Leave the UK for full –time service under a contract for at least one complete UK tax year and your visits to the UK do not exceed 183 days in a tax year.

If you would like more information about how you should be assessable to UK tax, then please feel free to contact our specialist tax team on 020 8429 9245 or email info@wisteria.co.uk.