The eighth article in a series on the Statutory Residence Test
The legislation seeks to codify the following cases (cases 1, 2 and 3 relate to leaving the UK):
Starting to have your only home in the UK, where you had a home in the UK at the end of the tax year, but not at the beginning, you may be eligible for split-year treatment.
You may receive split-year treatment for a tax year if you start to work full time in the UK and, after arrival, more than 75 per cent of the days when you do, more than three hours' work are worked in the UK.
In some cases you may qualify for split-year treatment if you were non-UK resident in the previous tax year because you worked full time overseas and this has ceased in the relevant year.
If you have been living abroad with your partner while they were in full-time employment overseas, and your partner stops working overseas and comes to the UK and you join them, you may qualify for split-year treatment.
If you have no home in the UK, but acquire one in the relevant tax year, you may be eligible under Case 8.
This can be summarised as follows:
in the UK
|Impact of factors on status
|Fewer than 46 days
|Resident if person has four factors (otherwise non-resident)
|91 to 120 days
|Resident if person has three factors or more (otherwise non-resident)
|121 to 182 days
|Resident if person has two factors or more (otherwise non-resident)
|183 days or more
To access other articles in this series, visit the 'Statutory Residence Test' section on this page.
You can also access further information via the 'Related links' section on this page.