Split Year Treatment Claims
When you move to or from the UK part-way through a tax year, you may not be taxed as a UK resident for the whole year. Split year treatment divides the year into a UK part and an overseas part, and can make a large difference to your tax.
Who this is for
- People who moved to the UK during a tax year
- People who left the UK during a tax year
- Anyone starting or ending full-time work abroad
- Families relocating for a job or to join a spouse
What we cover
Statutory Residence Test
Establishing whether you were UK resident for the year, based on days spent in the UK, work and your ties.
Choosing the right case
Split year treatment applies only in defined situations, such as starting full-time work overseas or the start of UK-based work or a UK home.
Claiming on your return
The claim is made through the residence pages of your Self Assessment return.
Income and gains on each side
Which income and gains fall in the UK part of the year and which in the overseas part.
Evidence
We help you keep the travel records, contracts and property details HMRC may ask for.
How it works
- 1
Gather your dates
We collect travel dates, work contracts and details of your homes.
- 2
Run the residence test
We apply the Statutory Residence Test and check whether a split year case applies.
- 3
Prepare the claim
We complete the residence pages and work out the tax for each part of the year.
- 4
File and keep records
We file your return and set out which records you should keep.
Frequently asked questions
What is split year treatment?
It is a way of dividing a tax year into a UK part, when you are taxed as UK resident, and an overseas part, when you are not. It applies only if you meet the conditions of one of the defined cases.
Is it automatic?
No. You must meet the conditions and claim it through your Self Assessment return.
Does split year treatment cover everything?
Not necessarily. Some income and gains can remain taxable in the UK regardless, and the effect on capital gains differs from income. We explain this clearly before you file.
What if I have already filed without claiming it?
In many cases you can amend a return within the time limits. Contact us and we will review it.
Official guidance: GOV.UK: UK residence and tax on foreign income
This page is general information, not personal tax advice. Rules change and your circumstances matter, so please speak to us before acting.
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