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The practical aspects of splitting a tax year into resident and non-resident parts.
KEY POINTS
- The new statutory residence test in FA 2013 Sch 45 provided increased certainty when determining UK residence status.
- A tax year can be split in eight defined cases.
- Strict conditions must be met to split a tax year into resident and non-resident periods.
- The ‘only home’ test will require details of other accommodation available for use.
- Non-UK residence no longer requires a complete tax year’s absence.
- The year of arrival can be split from the first day of working for more than three hours in the UK.
Generally the statutory residence test (SRT) has provided taxpayers with increased certainty over their residency status for more than three years since its introduction in April 2013. However for individuals moving to and from the...
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