RFIG21000 - Statutory Residence Test (SRT): Split year treatment: Contents

  1. RFIG21010
    What a split year is
  2. RFIG21020
    When a tax year is split
  3. RFIG21030
    When split year treatment will apply
  4. RFIG21040
    Case 1 Starting full-time work overseas
  5. RFIG21050
    Case 1 - The relevant period
  6. RFIG21060
    Case 1 - Overseas work criteria
  7. RFIG21070
    Case 1 - Calculating whether individual works full-time overseas in the relevant period
  8. RFIG21080
    Case 1 - The UK and overseas parts of the tax year
  9. RFIG21090
    Case 2 - The partner of someone starting full-time work overseas
  10. RFIG21100
    Case 2 - Who is considered to be a partner
  11. RFIG21110
    Case 2 - Deemed departure date
  12. RFIG21120
    Case 2 - The UK and overseas parts of the tax year
  13. RFIG21130
    Case 3 - Ceasing to have a home in the UK
  14. RFIG21140
    Case 3 - The UK and overseas parts of the tax year
  15. RFIG21150
    Case 4 - Starting to have a home in the UK only
  16. RFIG21160
    Case 4 - The overseas and UK parts of the tax year
  17. RFIG21170
    Case 5 - Starting full-time work in the UK
  18. RFIG21180
    Case 5 - The overseas and UK parts of the tax year
  19. RFIG21190
    Case 6 - Ceasing full-time work overseas
  20. RFIG21200
    Case 6 - Relevant period
  21. RFIG21210
    Case 6 - Overseas work criteria
  22. RFIG21220
    Case 6 - Calculating whether individual has worked full-time overseas in the relevant
  23. RFIG21230
    Case 6 - The overseas and UK parts of the tax year
  24. RFIG21240
    Case 7 - The partner of someone ceasing full-time work overseas
  25. RFIG21250
    Case 7 - Deemed departure day
  26. RFIG21260
    Case 7 - The overseas and UK parts of the tax year
  27. RFIG21270
    Case 8 - Starting to have a home in the UK
  28. RFIG21280
    Case 8 - The UK and overseas parts of the tax year