Arriving in the UK

The legislation seeks to codify the following cases (cases 1, 2 and 3 relate to leaving the UK):

CASE 4

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 must:

• be UK resident for the tax year;
• be non-UK resident for the previous tax year;
• not meet the only-home test at the beginning of the year, but do so and continue to do so later in the year. You meet the only-home test if you have only one home in the UK, or, if you have more than one home, they are all in the UK;
• not meet the sufficient UK ties test at the start of the tax year, but do so when you meet the only home test; see table F in HMRC Guidance Note RDR. 

CASE 5

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. 

You must:

• be UK resident in the tax year;
• be non-UK resident in the previous tax year;
• not meet the sufficient UK ties test for the part of the year before you meet the full-time work test above.

CASE 6

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.

You must:

• be UK resident in the tax year in question;
• have not been UK resident in the tax year because you spent fewer than 90 days (pro-rated for period of less than a year) in the UK;
• be UK resident for the following year;
• work full time overseas for the period prior to arrival;
• did not work in the UK for more than three hours a day for 30 days (pro-rated for less than a year).

CASE 7

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.

You must:

• be UK resident for the tax year;
• have been non-UK resident for the previous tax year;
• have a partner who meets the criteria in Case 6 above qualifying for split-year treatment, either in the tax year in question or in the previous tax year;
• move to the UK so you can continue to live together with your partner on their return or relocation to the UK;
• be UK resident for the next tax year;
• prior to your deemed arrival, either you had no home in the UK or, if you had homes both in the UK and abroad, you spent the greater part of your time living abroad; and
• not exceed the appropriate proportion of 90 days in the tax year prior to arrival.

CASE 8

If you have no home in the UK, but acquire one in the relevant tax year, you may be eligible under Case 8.  

You must:

• be resident in the tax year;
• be non-resident in the previous tax year;
• be UK resident for the following tax year (not a split year);
• have no home in the UK at the beginning of the tax year, but acquire one for the rest of the tax year and the whole of the following year;
• not have sufficient ties to have made you UK resident from 6 April until you acquire a UK home.

This can be summarised as follows:

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.