Split Year Treatment - Case 6

I am seeking clarity on split year treatment for case 6. To apply, the guidance states that one must be resident in the UK for one or more of the four years prior to the non-resident year before the return year. Does this one or more years include the year of departure - which would have been a split year (under case 1). In simple terms, is a departure split year regarded as a resident year, non-resident year, both or neither?

Hi JohnJones,
The year of departure would only count if your were actually classed as UK resident for that year.
Thank you.
 

Hi I’m sorry, I don’t fully understand the answer. I left the UK to work overseas on 1 November 2021. For the tax year 2020/21, I was fully UK resident. For the tax year 2021/22 I was resident in the UK from 6 April 2021 to 31 October 2021 and non resident from 1 November 2021 to 5 April 2022. For the purposes of split year case 6 determination, would HMRC regard me UK resident for 2021/22 or, because I left the UK part way through, would I be regarded as non resident for 2021/22?

Hi JohnJones,
HMRC cannot advise you on that as it is for you to determine your residence based on the guidance available.
Please also refer to RDR3 Statutory Residence Test.
Thank you.

Hi I have read the guidance and unfortunately it is not clear. I have also read the prevailing legislation - Schedule 45 of the Finance Act 2013 - is also ambiguous. Is there anyone in HMRC I can discuss this with? Thank you in advance

Hi JohnJones

If you need additional advice, you will need to contact our self assessment helpline on 0300 200 3310, or seek professional advice.

Thank you