Third Automatic Overseas Test for split year treatment

Hi, I am currently looking into if a qualify for split year treatment. I think I may qualify for Case 1: Starting full-time work overseas - I’m a UK resident for the tax year in question – 2022/23 I'm a UK resident for the previous tax year 2021/22 Now I come to the third condition I must satisfy – “be non-UK resident in the following tax year, because they meet the third automatic overseas test (refer to RDRM11140)” “RDRM11150 - Residence : The SRT: Is the work full-time overseas” states “For all employments held in the relevant tax year, including any trades carried out by the individual, add up the total number of hours worked overseas for the relevant year. This figure is not the specified contracted hours, rather it should always be the hours that were actually worked” – how am I supposed to know actual hours worked in 2023/24 when they haven’t happened yet?? Can someone please help me with this, Thanks

Can anyone help me with this?? Thanks

Hi,

This would be based on the work undertaken in the UK prior to your departure. If you havent actually left yet, then you cannot make a determination as yet as you do not have all the facts to make a decision.

Thank you.

Thanks for your reply. I was a UK resident 2021/22 I was a UK resident in 2022/23 and moved abroad in February 2023 and started work - 35 hours a week. I’ll be living abroad and working for 2023/24 Do I qualify for Case 1?

Hi Carol1990,

HMRC cannot advise you on your residence.

You need to decide based on the guidance available.

Further help is available here: 

Which tax year do you want to check your UK residence status for?

Thank you.