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Split Year

Understanding your UK tax residency status is one of the most important steps in ensuring you stay compliant with HMRC rules while also minimizing unnecessary tax burdens. Whether you are moving to or from the UK, working internationally, or living a lifestyle that involves frequent border crossing, the rules around residency can quickly become complex. Global Tax Consulting’s UK Tax Residency Assessment provides you with expert guidance and clear answers to help you plan with confidence.


At the heart of determining residency lies HMRC’s Statutory Residence Test (SRT). This detailed framework considers the number of days you spend in the UK, your work patterns, the location of your home, and personal connections such as family ties. While the rules are precise, applying them to real-life circumstances can be challenging. For example, even a few extra travel days could unexpectedly tip you into UK tax residency, leaving you exposed to additional tax obligations. Our specialists carefully analyse your specific situation against the SRT to provide clarity and certainty.

Split year


In addition to the SRT, many individuals must also consider split-year treatment. This applies when you move to or from the UK partway through a tax year, allowing your tax year to be split into UK-resident and non-resident periods. Correctly applying split-year treatment can prevent you from being taxed twice on the same income and ensure that you are only taxed on your worldwide income during the relevant period. Our team reviews your timeline of movements, work assignments, and personal arrangements to confirm whether split-year treatment applies and, if so, how best to apply it.


Global Tax Consulting’s assessment goes beyond simply ticking boxes. We take a holistic look at your circumstances, including your employment status, business interests, investment income, property ownership, family connections, and lifestyle patterns. For expats, digital nomads, and internationally mobile professionals, this approach ensures that every relevant detail is considered. By combining expert knowledge with practical insight, we help you avoid common pitfalls such as accidental residency, overlooked reporting requirements, or unplanned exposure to UK inheritance or capital gains taxes.


The benefits of a professional UK tax residency assessment are clear. First, it gives you peace of mind by removing uncertainty about your status. Second, it allows you to proactively plan your work, travel, and financial arrangements in line with your residency position. Third, it helps you avoid unexpected tax bills or penalties by ensuring you are fully compliant with UK tax obligations. Finally, it can reveal opportunities to maximize your tax efficiency, whether by making use of split-year rules, planning your travel strategically, or aligning your ties in a way that supports your goals.


If you are unsure of your UK residency status, don’t leave it to chance. Visit Global Tax Consulting’s UK Tax Residency Assessment page today to gain personalized, expert advice. With our guidance, you can move forward with confidence, knowing that your residency position has been carefully reviewed and clarified under HMRC’s rules.