Split Year Treatment Calculator UK 2026

Q: How do I claim split year treatment from HMRC?

You claim split year treatment on your Self Assessment tax return (SA100) by completing the Residence, remittance basis etc. (SA109) supplementary pages. You must state which Case applies and the date your UK or non-resident period began. HMRC will then tax only the appropriate proportion of your income.

Q: What income is taxable during the non-resident period?

During the non-resident part of a split year, you are taxable only on UK-sourced income. This includes income from UK employment for duties performed in the UK, UK rental income, UK pension income, and UK interest and dividends in most cases. Foreign income arising during the non-resident period is generally not taxable in the UK.

Q: Do I need to file a UK tax return in a split year?

Usually yes. If split year treatment applies, you will normally need to complete a Self Assessment return including the SA109 residency pages. Even if you owe no additional tax, filing is required to formally claim the split year status. HMRC may issue a notice to file, but you should not wait for one if you have UK income or gains in that year.

Calculate UK tax under split year treatment when you leave or arrive in the UK mid-tax-year. Covers Cases 1–8 of the Statutory Residence Test split year rules.

Split Year Tax Calculator

Estimate how your income is split between your UK-resident and non-resident periods in the 2026/27 tax year (6 April 2026 – 5 April 2027).

Direction of Move

Date of Departure / ArrivalWithin the 2026/27 tax year (6 Apr 2026 – 5 Apr 2027)

Applicable Case (SRT)

Total UK-source Income for Full Year (£)Salary from UK employer, UK rental, UK pension etc.

Total Foreign Income for Full Year (£)Only taxable in UK during resident period

Split Year Treatment — The Cases Explained

Split year treatment applies in specific Cases defined in Schedule 45 of the Finance Act 2013. The Cases are mutually exclusive: once the first applicable Case is identified, no other Case applies to that year.

Cases for Leaving the UK

Case	Description	Non-Resident Period Starts
Case 1	Starting full-time overseas work	When overseas full-time work begins
Case 2	Accompanying a Case 1 partner overseas	When the accompanying person leaves
Case 3	Leaving UK — ceasing to have a UK home	When you no longer have a UK home

Cases for Arriving in the UK

Case	Description	UK Resident Period Starts
Case 4	Only home becomes a UK home	When you start having only a UK home
Case 5	Starting full-time UK work	When UK full-time work begins
Case 6	Ceasing to have only an overseas home	When overseas home ceases to be your only home
Case 7	Partner of person arriving under Case 5 or 6	Same date as partner
Case 8	Starting to have a UK home after no home anywhere	When UK home is acquired

Frequently Asked Questions — Split Year Treatment

What is split year treatment in the UK?

Split year treatment divides a tax year into a UK-resident part and a non-resident part when you move to or from the UK mid-year. During the resident part you are taxed on worldwide income; during the non-resident part only UK-sourced income is taxable. It applies in defined Cases under the Statutory Residence Test.

Who qualifies for split year treatment?

Split year treatment is available in Cases 1 to 8 of the SRT. For leaving: Case 1 (full-time overseas work), Case 2 (accompanying partner), Case 3 (ceasing UK home). For arriving: Cases 4 to 8 cover starting to have a UK home, starting UK work, or ceasing to have only an overseas home.

How do I claim split year treatment from HMRC?

Claim on your Self Assessment return (SA100) using the SA109 supplementary pages. State which Case applies and the date the split occurs. File by 31 January following the end of the tax year (paper returns by 31 October).

What income is taxable during the non-resident period?

During the non-resident part of a split year, only UK-sourced income is taxable: UK employment income for duties performed in the UK, UK rental income, UK pension income, and typically UK bank interest and dividends. Foreign income arising in the non-resident period is generally not taxable in the UK.

Do I need to file a UK tax return in a split year?

Yes, in most cases. You need to complete a Self Assessment return including SA109 residency pages to formally claim split year treatment. Even if no additional tax is owed, file to establish your status. Do not rely on receiving a notice to file from HMRC — you are responsible for registering for Self Assessment if needed.