FlagSageSplit-year treatment
Glossary term
Split-year treatment is a UK rule that divides a tax year into a UK part and an overseas part when a person arrives in or leaves the UK in specified circumstances.
HMRC's statutory residence test notes describe split-year treatment for a person who is UK resident for the tax year. The year is divided into a UK part and an overseas part. The guidance sets out eight cases, three for leaving the UK and five for arriving.
Each case has conditions that must all be met. Where more than one case could apply, priority rules decide which case governs and the date on which the year splits. Moving on a particular date does not by itself bring split-year treatment.
Other countries handle part years in their own ways. The IRS, for example, says a person can be a US resident for only part of a tax year, usually the year of arrival or departure, and then files a dual-status return. That is a different rule with different effects.
Not to be confused with
- Tax residence. Split-year treatment only comes into play after the residence test makes a person UK resident for the year.
- Exit tax. An exit tax charges tax because a person or company leaves, while split-year treatment only divides the year.
Sources
- RDR3: Statutory Residence Test (SRT) notesOfficial guidance
- Determining an individual's tax residency statusOfficial guidance
Related
- Countries covered
- General
- Sources
- 2 sources
- Tax year
- Current rules as checked
- Review
- Not professionally reviewed
Sources checked November 8, 2026