Split year treatment can significantly reduce your UK tax liability in the year you move, but it’s only available in specific circumstances. The rules are strict, and mistakes can lead to double taxation. Review your situation early, keep accurate travel and employment records and seek professional help before filing your return.
When you move to or from the UK part way through a tax year, you may not be liable for UK tax on all your income for that year. HMRC’s Split Year Treatment allows qualifying individuals to divide the tax year into two parts: a UK resident period and a non-resident period.
Understanding whether you qualify is essential because getting it wrong can lead to double taxation or penalties for incomplete reporting. This guide explains how the rules work, who qualifies and when it’s worth speaking to a tax specialist to make sure your UK tax return is correct.
The information in this article is for general guidance only and does not constitute professional tax advice. Rules may change, and your eligibility will depend on your specific circumstances. We always recommend speaking to a qualified UK tax adviser before acting.
If you would like to speak to a tax residency specialist, we can connect you with one of our trusted UK tax partners >
Split year treatment is a provision within the UK Statutory Residence Test (SRT) that allows certain people to be treated as UK resident for only part of a tax year.
Without this, your residency status would normally apply to the whole tax year, even if you moved abroad or returned mid-year.
In simple terms, HMRC divides the tax year into two parts:
There are six scenarios where split year treatment may apply, and we have looked at these in order of commonality below.
The first three conditions specifically deal with people who were considered tax resident of the UK at the start of the tax year (i.e. on 6th April of any given year):
If you work overseas for 35+ hours per week, spend fewer than 30 days working full time (i.e. more than three hours per day) in the UK and spend fewer than 91 days in the UK, you would be considered a non-resident based on the sufficient hours overseas test.
If your partner (someone you live with) qualifies as a non-resident due to the sufficient hours test and you are required to move abroad during the tax year, you may be able to benefit from split year treatment – providing you spend more time living in your overseas home and do not spend too much time in the UK (i.e. more than 90 days generally or 30+ days working).
If you move abroad during the tax year, no longer have a home in the UK and subsequently spend fewer that 16 days in the UK, split year treatment may apply to you. However, this is on the provision that you are either a tax resident of another country within six months or have your only home by the end of six months.
If you begin the UK tax year as a non-resident, and were considered UK non-resident for the previous tax year and move to the UK during the tax year, you may be able to qualify for split year treatment using any of the following conditions:
Probably the most common scenario for people entering the UK is when an individual arrives in the UK for full time employment during the tax year. This applies to people who were not considered a tax resident in the previous year and begin working 35+ hours a week long term (i.e. over a year).
If you were considered a tax resident in at least one of the previous five tax years, except the previous tax year, and were working full time abroad but then stopped working (and have spent a limited number of days in the UK while working abroad), you may benefit from split year treatment if you return to the UK. This is a relatively complicated scenario and therefore will probably require further detailed analysis of your situation to establish whether you could benefit.
Similarly, if you were the partner of someone who stopped working overseas using the above criteria and then remain a tax resident of the UK, you may benefit from split year treatment. To qualify, you would also have to have no home in the UK or spent more time in your non-UK home and spent a limited number of days in the UK.
Similar to people who establish a home overseas, if you enter the UK and establish a home, remain a tax-resident in the UK for the following year and could not be considered a tax resident of the UK before you established your UK home, you may apply for split year treatment. If the UK home you establish is your only home, you are probably more likely to qualify as you will not have to be careful about how much time you spend in the UK to remain a tax-resident.
There is no separate HMRC form for Split Year Treatment. You claim it through your Self-Assessment Tax Return by:
If you use an accountant or tax adviser, they can complete this on your behalf and include the supporting notes required by HMRC.
Charlotte left the UK on 1 August 2025 to take a permanent role in Dubai. She started full-time employment overseas and no longer had a home available to her in the UK after September. Under HMRC’s Case 1 (starting full-time work abroad), Charlotte can apply split year treatment. Only income earned before her departure is taxable in the UK for 2025/26.
Michael returned to the UK from Hong Kong in October 2025 after five years abroad. He took up full-time work and moved into a UK property on arrival. He qualifies under Case 4 (returning to the UK and becoming resident again). HMRC will treat him as non-resident until the date he returned.
While the split year rules themselves have not changed, the abolition of the domicile regime from April 2025 means residency status is now even more significant for expats managing international income and assets.
Getting your dates wrong could result in HMRC treating you as UK resident for the full year, potentially bringing foreign earnings and gains into UK tax unexpectedly.
Professional advice ensures your claim aligns with both the residence rules and the new tax landscape for long-term non-doms.
You should seek expert advice if:
No. You must meet one of HMRC’s eight qualifying cases and keep evidence such as travel records or employment contracts to support your claim.
Possibly, but remote work alone does not guarantee eligibility. HMRC will assess whether your overseas role counts as full-time work abroad and whether you still have ties to the UK.
You apply through your Self Assessment tax return by indicating your arrival or departure date and referencing the HMRC case that applies to you. Many people choose to use a tax adviser to ensure their claim is correct.
Knowing and planning your UK tax residence status is vital to ensure that you are not overpaying - or underpaying - UK tax and help you correctly apply Split Year Treatment to your situation.
Requesting help from one of our trusted UK tax partners will ensure you know your UK tax residence status and enable you to create a plan to minimise your exposure to UK tax through legitimate tax planning, including the application of Split Year Treatment.
Our free introduction service includes a free initial discovery call with a UK tax specialist who can help you:
Request your free introduction to a qualified UK tax adviser who will assess your residency status, confirm if you qualify for split year treatment, and help complete your Self Assessment correctly.
