Introduction Details of the Schedule Definition of a “split year”
90.Paragraph 43 specifies that a tax year is a split year in relation to an individual if the individual is UK resident for that year and their circumstances fall within any of Cases 1 to 8 (set out in paragraphs 44 to 51). Split year treatment does not apply if the individual is non-UK resident for the year.
91.Cases 1 to 3 deal, broadly, with individuals going abroad. Cases 5 to 8 deal, broadly, with individuals coming to either work or live in the UK.