Skip to main content

This is a new service – your feedback will help us to improve it.

  • RE: Split Year Account (Case 1 and Case 3)

    Thank you, I have read the guidance and performed the test. My question is just a clarification that Case 3 can apply even if Case 1 fails. Thank you
  • Split Year Account (Case 1 and Case 3)

    Hi, I understand that there is a preferential order for assessing split year eligibility (Case 1 then Case 2 then Case 3). In my case, I would not meet the criteria for Case 1 (as I will not have a significant break from overseas work during that period so I fail the ability to be non-UK resident in the following tax year, because I fail to meet the third automatic overseas test) - as I will be taking a sabbatical during the next tax year. However in my case, I will cease to have a home in the UK during the current tax year (house is being rented for the period) and I will not be back in the UK for more than 16 days during the remainder of this tax year. And I will meet the 1st automatic overseas test in the next tax year (as I was resident in the UK for one or more of the 3 tax years before the current tax year, and I won't spend fewer than 16 days in the UK in the tax year). On this basis, could someone confirm that I would qualify for split year tax accounting for this tax year (on the basis of Case 3, even though I fail Case 1) and I meet the requirement to be non-UK resident for the next tax year (as I will spend less than 16 days in the UK for the next tax year)? Thank you