Split-year treatment applies in a tax year when you either arrive in or depart from the UK part-way through the year, and you meet one of HMRC's defined cases under the Statutory Residence Test. It effectively splits the tax year into a UK part (where you are taxed as a UK resident) and an overseas part (where you are taxed as a non-resident). GoSimpleTax supports split-year treatment claims through the SA109 (Residency) pages.
GoSimpleTax can help you enter your split-year position in the software. Whether split-year treatment applies to your circumstances is a question for HMRC or a tax adviser. Eligibility depends on the Statutory Residence Test — see HMRC's RDR3 guidance for the full case conditions.
The eight cases for split-year treatment
HMRC defines eight cases. Cases 1–3 cover departures from the UK; Cases 4–8 cover arrivals.
Departure cases
Case 1 — You start full-time work overseas.
Case 2 — Your partner starts full-time work overseas and you move to live with them.
Case 3 — You cease to have a home in the UK (and do not acquire one again that year).
Arrival cases
Case 4 — You start full-time work in the UK.
Case 5 — You cease to have a home outside the UK.
Case 6 — You start to have a home in the UK only.
Case 7 — Your partner starts full-time work in the UK and you move to join them.
Case 8 — You had a period of UK residence in a previous year.
How to enter split-year treatment in GoSimpleTax
Open the SA109 Residency page. If you have not added it yet, click + NEW PAGE, select Residency (SA109), and complete the purchase if prompted.
Click EDIT on the Residency page.
Go to the Status tab.
Answer 'Resident' to questions 1.
Answer 'Yes' to the question about whether split-year treatment applies.
Enter the date the UK part of your year began (for arrivals) or ended (for departures) - Box 6.
Select the relevant case from the dropdown. You can only select one case per departure or arrival — if more than one case could apply, HMRC guidance recommends selecting the one with the earliest split date.
Save the page.
Income in the overseas part of the year
During the overseas part of the split year, you are treated as non-resident. This means foreign income arising in that part of the year is generally not taxable in the UK. You do not include overseas income from the overseas part of the year on your return. UK-source income (such as UK rental income or UK employment income) that arises during the overseas part may still be taxable — refer to HMRC's guidance on what income is taxable during the overseas period.
Useful HMRC resources
HMRC RDR3 — Statutory Residence Test: https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt
HMRC SA109 guidance notes: https://www.gov.uk/government/publications/self-assessment-residence-remittance-basis-etc-sa109