SCHEDULES

SCHEDULE 45Statutory residence test

PART 3Split year treatment

PAYE income

73

1

Section 690 of ITEPA 2003 (employee non-residents etc) is amended as follows.

2

In subsection (1), omit “only”.

3

After that subsection insert—

1A

This section also applies in relation to an employee in a tax year if it appears to an officer of Revenue and Customs that—

a

the tax year is likely to be a split year as respects the employee, and

b

the employee works or will work in the United Kingdom and also works or is likely to work outside the United Kingdom.