RFIG21170 - Statutory Residence Test (SRT): Split year treatment: Case 5 - Starting full-time work in the UK
An individual may receive split year treatment for a tax year if they start to work full-time in the UK, and they meet the third automatic UK test over a period of 365 days. If there is more than one such period then the UK part of the year will run from the beginning of the first such period.
They must:
- be UK resident in the tax year
- be non-UK resident for the previous tax year
- not meet the sufficient ties test for the part of the tax year before the point they first meet the third automatic UK test, when they are considering whether they have sufficient UK ties in this part of the year, they should reduce the day count limits in the sufficient UK ties tables per the table below.
| Date | For 15 substitute | For 45 substitute | For 90 substitute | For 120 substitute |
|---|---|---|---|---|
| 6 - 30 Apr | 1 | 4 | 7 | 10 |
| 1 - 31 May | 2 | 7 | 15 | 20 |
| 1 - 30 Jun | 4 | 11 | 22 | 30 |
| 1 - 31 Jul | 5 | 15 | 30 | 40 |
| 1 - 31 Aug | 6 | 19 | 37 | 50 |
| 1 - 30 Sep | 7 | 22 | 45 | 60 |
| 1 - 31 Oct | 9 | 26 | 52 | 70 |
| 1 - 30 Nov | 10 | 30 | 60 | 80 |
| 1 - 31 Dec | 11 | 34 | 67 | 90 |
| 1 - 31 Jan | 12 | 37 | 75 | 100 |
| 1 - 29 Feb | 14 | 41 | 82 | 110 |
| 1 Mar - 5 Apr | 15 | 45 | 90 | 120 |