You are only eligible for split-year treatment for a tax year if you are UK resident under the SRT for that tax year and you arrive (or depart) from the UK in that year.
Whilst it is possible to split your tax between UK and overseas residency within a tax year, you can only do it once.
There are five broad sets of circumstances in which split-year treatment may apply to you in the year that you arrive. In each of the following cases, there are other conditions that you will need to meet when:
- You start to work full-time in the UK
- You start to have a home in the UK
- You start to have a home exclusively in the UK
- You stop working full-time overseas and return to the UK
- You are the partner of someone who stops full-time work overseas and returns to the UK
Similar rules apply to years in which you depart from the UK to work overseas.
The specific questions around split years can be quite detailed – you can find more information on HMRC’s website.