Introduction Details of the Schedule Introduction
86.Paragraph 39 gives an overview of the content of this Part.
87.Paragraph 40 explains that the effect of a tax year being split into a UK part and an overseas part is as specified in the paragraphs in this Part amending the provisions concerned. But the individual’s tax residence status for the whole year is not affected.
88.Paragraph 41 specifies that this Part does not apply when determining the residence status of personal representatives and applies only in a limited way in establishing the residence status of trustees of a settlement. For trustees see also the amendments to section 475 of ITA and section 69 of TCGA made by paragraphs 102 and 103.
89.Paragraph 42 provides that split year treatment is not intended to affect whether an individual would be regarded as UK resident for the purposes of double taxation arrangements.