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 3 guides in this section cover Split-Year Treatment Explained, UK Statutory Residence Test (SRT) Explained and Returning to the UK. 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.
10 min read Reviewed June 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.
12 min read Reviewed June 2026
Read the guideGuideReturning to the UK: The 5-Year Temporary Non-Residence Trap
If you leave the UK and return within five years, HMRC's temporary non-residence rules can tax gains, dividends and other income realised while you were abroad.
8 min read Reviewed July 2026
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