RDRM12000 - Residence: The SRT: Split year treatment: Contents

1. RDRM12010

   What is a split year
2. RDRM12020

   When is a tax year split
3. RDRM12030

   When will split year treatment apply
4. RDRM12040

   Case 1 Starting full-time work overseas
5. RDRM12050

   Case 1: The relevant period
6. RDRM12060

   Case 1: Overseas work criteria
7. RDRM12070

   Case1: Calculating whether individual works full-time overseas in the relevant period
8. RDRM12080

   Case1: The UK and overseas parts of the tax year
9. RDRM12090

   Case 2: The partner of someone starting full-time work overseas
10. RDRM12100

    Case 2: Who is considered to be a partner
11. RDRM12110

    Case 2: Deemed departure date
12. RDRM12120

    Case 2: The UK and overseas parts of the tax year
13. RDRM12130

    Case 3: Ceasing to have a home in the UK
14. RDRM12140

    Case 3: The UK and overseas parts of the tax year
15. RDRM12150

    Case 4: Starting to have a home in the UK only
16. RDRM12160

    Case 4: The overseas and UK parts of the tax year
17. RDRM12170

    Case 5: Starting full-time work in the UK
18. RDRM12180

    Case 5: The overseas and UK parts of the tax year
19. RDRM12190

    Case 6: Ceasing full-time work overseas
20. RDRM12200

    Case 6: Relevant period
21. RDRM12210

    Case 6: Overseas work criteria
22. RDRM12220

    Case 6: Calculating whether individual has worked full-time overseas in the relevant period
23. RDRM12230

    Case 6: The overseas and UK parts of the tax year
24. RDRM12240

    Case 7: The partner of someone ceasing full-time work overseas
25. RDRM12250

    Case 7: Deemed departure day
26. RDRM12260

    Case 7: The overseas and UK parts of the tax year
27. RDRM12270

    Case 8: Starting to have a home in the UK
28. RDRM12280

    Case 8: The UK and overseas parts of the tax year