Nomadic.Tax
JURISDICTION/UK AUTHORITY/HMRC TAX YEAR/2024–25 CLUSTER/UK

UK Split-Year Tax Filing

In the tax year you arrive in or leave the UK, split-year treatment may divide your year into a UK-resident part and a non-UK-resident part. During the non-resident part, you're only taxed in the UK on UK-source income. Split-year treatment must be actively claimed on form SA109, and identifying the correct case type from the 8 possible cases is essential to get right.

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APPLICABILITY/WHO THIS IS FOR

Who this is for

✓ Individuals who moved to the UK during a UK tax year
✓ UK residents who left the UK to live abroad during the tax year
✓ Those who need to formally claim split-year treatment on their Self Assessment return
✓ Anyone arriving or departing the UK mid-tax-year and uncertain about their obligations
FILING RECORD/FORMS THAT MAY APPLY

What this filing may involve

Every situation is different. The forms below commonly apply — your specific filing may vary.

SA100 — Main Self Assessment return
SA109 — Residence pages, including split-year case type claim
SA106 — Foreign income received during the non-UK part of the year
SA108 — Capital gains (especially if assets disposed of in the transition period)
SA105 — UK property income
DOCUMENTS/INFORMATION REQUIRED

Documents usually needed

■ Exact date of arrival in or departure from the UK
■ Income records for both the UK and overseas parts of the split year
■ Evidence establishing the overseas home (lease, employment contract)
■ Records of days in the UK before and after the split point
■ Records of any asset disposals in the period
PROCESS/RETURN ASSEMBLY

How Nomadic.Tax works

AI-assisted preparation with licensed professional review — every time.

1
INFORMATION
We identify which split-year case type (Cases 1–8) applies to your situation
2
DOCUMENTS
Income is correctly allocated between UK-taxable and non-UK-taxable periods
3
AI PREPARATION
SA109 is completed with the correct split-year election boxes
4
PROFESSIONAL REVIEW / E-FILE
A UK tax specialist reviews and files your return to HMRC
PROFESSIONAL REVIEW/CPA / ACCOUNTANT SIGN-OFF

When human review matters

ⓘ There are 8 split-year cases, and only specific ones apply depending on whether you're arriving or leaving
ⓘ Some income types (pensions, UK rental) remain fully taxable in the UK regardless of split-year treatment
ⓘ Split-year treatment does not automatically apply — it must be claimed on SA109

Relevant plans

Choose the package that best fits your situation, or view all plans.

Leaver / Non-Resident
£149
For people leaving the UK or already non-resident with UK income.
  • ✓Statutory Residence Test & split-year review
  • ✓Non-resident landlord and UK property income
  • ✓UK company salary/dividends for non-residents
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UK Plus
£199
For more complex returns with multiple income sources.
  • ✓Everything in Leaver / Non-Resident
  • ✓Multiple properties or investment types
  • ✓Additional advisory support as needed
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REFERENCE/COMMON QUESTIONS

Frequently asked questions about UK Split-Year Tax Filing

What is split-year treatment?

Split-year treatment is a provision under the Statutory Residence Test that allows the tax year to be split into a UK-resident period and a non-UK-resident period. It applies when you arrive in or leave the UK mid-year, under specific conditions.

How many split-year cases are there?

There are 8 cases: Cases 1–3 apply to people leaving the UK to work or live abroad; Cases 4–8 apply to people arriving in the UK. The correct case depends on your specific circumstances when leaving or arriving.

Does split-year treatment apply automatically?

No. You must actively claim split-year treatment on form SA109. We determine whether you qualify and complete the required boxes as part of your Self Assessment filing.

Who is this for?

Browse by your situation for tailored guidance and the right package.

UK Leavers People leaving the UK who need their tax year correctly split between resident and overseas periods. See who this is for →

Related filing services

UK Statutory Residence Test Review → View filing service UK Tax Return After Leaving the UK → View filing service UK Self Assessment for Non-Residents → View filing service

If you live abroad — guides by country

Each country has its own DTA provisions, local tax authority, and HMRC complexities. Find your specific country guide below.

SpainFranceUAEAustraliaGermanyNetherlandsPortugalThailandCanadaSingaporeIrelandSouth Africa All countries →

Ready to get your Split-Year Treatment filing handled?

AI-assisted preparation, reviewed and e-filed by licensed professionals. Fixed price, no surprises.

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