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.
Get started with your filingWho 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
What this filing may involve
Every situation is different. The forms below commonly apply — your specific filing may vary.
- 1 SA100 — Main Self Assessment return
- 2 SA109 — Residence pages, including split-year case type claim
- 3 SA106 — Foreign income received during the non-UK part of the year
- 4 SA108 — Capital gains (especially if assets disposed of in the transition period)
- 5 SA105 — UK property income
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
How Nomadic.Tax works
AI-assisted preparation with licensed professional review — every time.
We identify which split-year case type (Cases 1–8) applies to your situation
Income is correctly allocated between UK-taxable and non-UK-taxable periods
SA109 is completed with the correct split-year election boxes
A UK tax specialist reviews and files your return to HMRC
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
[INSERT: customer testimonial, e.g. "UK professional who moved to Portugal in Lisbon, Portugal, saved money and stress using Nomadic.Tax"]
- UK professional who moved to Portugal, Lisbon, Portugal
Relevant plans
Choose the package that best fits your situation, or view all plans.
- ✓ Statutory Residence Test & split-year review
- ✓ Non-resident landlord and UK property income
- ✓ UK company salary/dividends for non-residents
- ✓ Everything in Leaver / Non-Resident
- ✓ Multiple properties or investment types
- ✓ Additional advisory support as needed
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.