The overseas part
110.Sub-paragraph (1) of paragraph 53 defines “the overseas part” of a split year as the part of the year as defined for the case in question or, if the taxpayer falls within more than one case, as defined in the case that has priority under paragraph 54 or 55.
111.Sub-paragraphs (2) to (9) of paragraph 53 specify the overseas part of a split year as the part of the year which:
for Case 1, begins with the first day on which the individual meets the full-time work overseas criteria or, if there is more than one such period, the part beginning with the first day of the longest of those periods;
for Case 2, begins on the deemed departure day;
for Case 3, begins when the individual ceases to have any home in the UK;
for Case 4, the part before the day on which the individual meets the only home test;
for Case 5, the part before the first day of the period in which the individual works sufficient hours in the UK or, if there is more than one such period, the part before the first of those periods begins;
for Case 6, the part ending with the last day of the period in which the individual satisfies the overseas work criteria or, if there is more than one such period, the last day of the longest of those periods;
for Case 7, the part before the deemed arrival day;
for Case 8, the part before the point in the tax year on which the taxpayer begins to have a home in the UK.
