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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Residence: The SRT: Split year treatment: Case 3: The UK and overseas parts of the tax year

The UK part of the tax year is the period from the start of the tax year until the start of the overseas part.



Maureen has been based in the UK for most of her working life, and has been resident here for tax purposes. On holiday in Bali in the summer of 2013 she meets Maurice, who lives and works in the United Arab Emirates.

Some 12 months later, they marry. Maureen resigns from her job and moves out of her home on 24 September 2014. She spends the nights of 24 and 25 September in a hotel and flies out to the UAE to live with Maurice on 26 September 2014. She has no close family in the UK and does not return to the UK in the remainder of the tax year. She does not take up any employment in the UAE. Maurice and Maureen plan to live in the UAE for at least another 5 years.

Maureen will receive split year treatment for 2014-2015 as she meets the Case 3 conditions:

  • she was UK resident for 2013-2014
  • she is non-UK resident for 2015-2016
  • from 24 September 2014 until 5 April 2015 she has no home in the UK and spends fewer than 16 days in the UK
  • she had established her only home is in the UAE within 6 months

For Maureen, the overseas part of the tax year will start on 24 September 2014, the day she no longer had a home in the UK.

The overseas part of the tax year is the period which starts on the date in the tax year when the individual ceases to have a home in the UK until the end of the tax year.