SCHEDULES

SCHEDULE 45Statutory residence test

PART 3Split year treatment

Priority between Cases 1 to 3

54

(1)

This paragraph applies to determine which Case has priority where the taxpayer's circumstances for the relevant year fall within two or all of the following—

  • Case 1 (starting full-time work overseas);

  • Case 2 (the partner of someone starting full-time work overseas);

  • Case 3 (ceasing to have a home in the UK).

(2)

Case 1 has priority over Case 2 and Case 3.

(3)

Case 2 has priority over Case 3.