Guides by topic
Residency & the SRT: UK tax guides
Split-year treatment lets you divide the UK tax year you move into two parts, so that you are taxed as a UK resident for one part and as a non-resident for the other, instead of being treated as resident for the whole year. The 6 guides in this section cover Split-Year Treatment Explained, UK Statutory Residence Test (SRT) Explained, Returning to the UK, and more. Each guide is written and kept current by Jordan Onraet-Wells, a Chartered Tax Adviser.
Split-Year Treatment Explained: UK Tax in the Year You Move
Split-year treatment divides the tax year you move into a resident part and a non-resident part, so you are not taxed as a UK resident for the whole year of your move.
11 min read Reviewed July 2026
Read the guideGuideUK Statutory Residence Test (SRT) Explained
The Statutory Residence Test decides, tax year by tax year, whether you are UK resident. Days, ties and work patterns all count, and the answer drives everything else in your cross-border position.
13 min read Reviewed July 2026
Read the guideGuideReturning to the UK: The 5-Year Temporary Non-Residence Trap
Temporary non residence 5 year rule explained for 2026/27: which gains and income HMRC can tax when you return to the UK, and how to time your absence.
8 min read Reviewed July 2026
Read the guideGuideSeafarers Earnings Deduction for Yacht Crew: 365-Day Rules
The Seafarers Earnings Deduction can take yacht crew earnings out of UK tax entirely: a 100% deduction for an eligible period of at least 365 days mainly spent outside the UK. But the rules are precise, the deduction needs you to stay UK or EEA resident, and a single UK visit over 183 days resets the clock. Here is how the whole regime works, with a worked calendar example.
9 min read Reviewed August 2026
Read the guideGuideOffshore Oil and Gas Workers: UK Tax on Rotation
A 28/28 rotation rarely makes you non-resident: the field breaks at home blow the day count, one missed hitch creates a significant break, and even genuine non-residents stay taxed on UK Continental Shelf earnings. The full SRT maths for rotators, plus the seafarers deduction boundary, NT codes and offshore wind.
11 min read Reviewed August 2026
Read the guideGuideAirline Pilots and Cabin Crew: UK Tax Residence Explained
The Statutory Residence Test switches off the full-time-work-abroad escape route for aircrew, so residence is decided by day counts and ties instead. What the relevant-job rule means for pilots and cabin crew, how the work tie catches UK departures, what the treaties actually say about aircrew pay, and what a move to a Middle East carrier really turns on.
11 min read Reviewed August 2026
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