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Airport screen showing 'DEPARTURES'
Updated on 6 April 2026

Split year treatment on leaving the UK

If you are becoming non-resident under the statutory residence test, you should consider whether split year treatment applies in your last year of residence.

a wall calendar against a blue background
Updated on 6 April 2026

Split year treatment on arriving in the UK

If you are becoming tax resident in the UK under the statutory residence test, you should consider whether split year treatment applies in your first year of residence.

various flags can be seen at the top of the screen, below are a stack of books a small plant and a typewriter, on the wall the words 'WORK ABROAD' can be seen in white text
Updated on 6 April 2026

Working remotely for a UK employer while overseas

If you are considering working for your UK employer from another country, or if your employer asks you to work overseas temporarily, there are several potential consequences for both you and your employer. On this page, we focus on short- or medium-term working arrangements. This is a complex area ...

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