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Thank you for your reply, and I understand that.
However my question was: if I qualify as resident for the tax year as a whole, and split year treatment applies to me (the guide states it is not a choice, it is based on circumstances), then does this make me a U.K. tax resident for just the U.K. part of the tax year only, and a non-U.K. tax resident for the “overseas” part of the tax year?
Or am I considered as a U.K. tax resident for the entire tax year, but just having special tax treatment during that tax year?
The question is relevant for overseas authorities who want to know my fiscal residence for a given period in time.
Under RDRM12010 (Statutory Residence Test), it states:
Under the SRT, an individual is either UK resident or non-UK resident for a full tax year, and at all times in that tax year. However, if during a year the individual starts to live or work abroad, or comes from abroad to live or work in the UK, the tax year will be split into 2 parts, if their circumstances meet specific criteria:
- a UK part for which they will be charged to UK tax as a UK resident
- an overseas part for which, for most purposes, the individual will be charged to UK tax as a non-UK resident.
Under the SRT an individual who is resident in the UK for a year is obliged to consider whether split year treatment applies to them. They must consider each of the cases of split year and decide if, in respect of each case, they meet all the conditions. If they meet all the conditions of one of the cases of split year it will be applied to them. The individual does not have a choice whether split year treatment applies.
During the "overseas part" of the tax year, while I understand that income relating to that part of the year is taxed as a UK non-resident, am I nevertheless considered a legal UK tax resident for the entire tax year?