Split year rules and illustration
You'll learn when your tax residency status can change within a single tax year and how to apply split year rules correctly. This video covers the key conditions for becoming non-UK resident when leaving the UK for overseas work, and for becoming UK resident when arriving in the UK.
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In this lesson
- 0:00 Split year rules overview
- 0:40 Leaving the UK split year criteria
- 2:05 Ceasing UK home departure rules
- 2:30 Adam's departure case study
- 4:04 Split year basis application
- 4:44 Arriving in the UK split year
- 5:51 Multiple arrival reasons guidance
About this lesson
You'll work through a detailed example of how split year treatment applies in practice, including the exact dates when residency changes and which income becomes taxable. This is essential for TX and ATX papers, where understanding residency rules directly affects how much worldwide income you're taxed on.
Duration: 6m
Transcript
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