Leaving or arriving partway through the tax year
If you move abroad or come to the UK during the tax year, the year can be split into a UK part and an overseas part. Check which applies to you.
Your answer
Tell us when you moved and your days in the UK to see if your year is split.
About this calculator
For people moving abroad or coming to the UK partway through a tax year (6 April to 5 April), who are UK resident for that year.
What happens to your answers
We don’t keep them. Your answers go to our server to do the sums and aren’t stored or logged. If you copy a link to your answers, they’re in the link itself, so only share it with people you trust.
How it’s worked out
If you're UK resident for the year, it can be split into a UK part and an overseas part (split-year treatment). The UK taxes your income from anywhere only for the UK part. For the overseas part, it taxes only some UK income.
There are 8 cases. Leaving: full-time work abroad (Case 1), joining a partner working abroad (Case 2), or giving up your UK home (Case 3), each with limits on your UK days afterwards. Arriving: your only home becomes a UK one (Case 4), full-time work here (Case 5), full-time work abroad ends (Case 6), joining a partner whose work abroad has ended (Case 7), or getting a UK home (Case 8). Where more than one fits, the law says which comes first, and that sets the date.
The day limits shrink the less of the year is overseas: for full-time work abroad that starts in April you can spend up to 90 days here afterwards, but starting in November only 37.
Worked example
Your 2026/27 tax year is likely to be split: you're leaving to work full-time abroad (Case 1), so the overseas part of the year starts on the day your full-time work abroad started.
Leaving the UK in November · 20 UK days after · UK resident for the year
| When you left | November |
|---|---|
| Days in the UK after you left | 20 |
| Most UK days allowed after leaving in November (Cases 1 and 2) | 37 |
| Most UK work days (over 3 hours) allowed (Case 1) | 12 |
| UK days allowed after your last UK home goes (Case 3): fewer than | 16 |
| Case 1: full-time work abroad | Applies |
| Case 2: joining a partner working abroad | Not your situation |
| Case 3: no uk home any more | Not met |
| Result | Split year (Case 1) |
Based on Finance Act 2013 Schedule 45 Part 3 and HMRC's Residence and FIG Regime Manual (RFIG21000).
Questions people ask
Do I have to claim it?
No. It applies automatically if you meet a case, but you tell HMRC on the residence pages (SA109) of your tax return.
What if I'm not UK resident for the year at all?
Then there's nothing to split: you're non-resident for the whole year. Our residence calculator checks it.
Does it cover Capital Gains Tax too?
Yes, with extra rules. Talk to us before selling shares or property around the move.
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