Free tool
Split-Year Case Finder and 5-Year Trap Checker
Two of the most misunderstood mechanics in UK residence. Find which of HMRC's eight split-year cases fits your move, then check whether the temporary non-residence (5-year) trap could pull your gains back into UK tax when you return.
Which way are you moving this tax year?
Tick everything that applies to you:
Based on the eight split-year cases in HMRC's guidance (RDR3). Indicative only: the detailed day-count, home and sufficient-ties tests must be confirmed.
Your likely split-year case
Tick the boxes that match your move and the split-year case will appear here. If none of them fit, you may not qualify for split-year treatment, in which case you are usually taxed as either resident or non-resident for the whole year. That is worth checking with us, because the difference can be large.
Email me my full breakdown + what it means for me
We'll send your result, the reasoning, and a short note on the next steps for your situation. No obligation.
How split-year treatment works
UK residence is normally decided for a whole tax year by the Statutory Residence Test. But if you move part-way through the year, split-year treatment can divide it into a UK part and an overseas part, so you are only taxed as a UK resident for the part you were genuinely here. It is not optional and it is not automatic: you have to fall within one of eight specific cases, three for people leaving and five for people arriving.
The temporary non-residence rules are the trap on the way out. If you were UK resident in four of the seven tax years before you left and you return within five years, certain income and gains you realised while abroad, such as gains on assets you already owned or dividends from your own company, can be taxed in the UK in the year you come back. Getting the timing and the case right is where good advice quietly saves a great deal of tax.
Confirm your position with a CTA
Split-year cases and the 5-year trap turn on precise day counts, home tests and timing. We confirm exactly where you stand and plan around it, on a fixed fee agreed upfront. Book a free clarity call.