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Split-Year & Departure Planner

HMRC's split-year treatment divides your tax year into a UK part and an overseas part. Find out which case applies, what you owe in each part, and get a personalised month-by-month departure timeline.

Step 1: Your departure details

Planned departure date

Destination

Annual income (£)

UK days this tax year (before departure) Count every day you're in the UK at midnight

Do you have a UK home?

UK employment?

Partner joining you?

Expected UK income after departure (£/yr) Rental, UK dividends, UK pension, any UK consulting

Step 2: Which split-year case applies to you?

HMRC's split-year treatment has 8 cases. Answer the questions below and we'll identify your case.

Q1: Are you starting full-time work overseas?

Yes — I'm taking up full-time employment abroad

At least 35 hours/week, paid, for a non-UK employer or contract

No — self-employed, retiring, or part-time work abroad

Q2: Are you the partner of someone meeting Case 3?

Yes — my partner is going abroad for full-time work and I'm joining them

No — I'm the main mover or going independently

Q3: Are you ceasing to have a UK home?

Yes — I'm selling or ending my UK accommodation before or shortly after leaving

No UK home after departure (not keeping a property or regular place to stay)

No — I'm keeping a UK property or have a place to stay in the UK

Q4: Do you have a home abroad before your departure?

Yes — I'm acquiring a home abroad while I still have a UK home

Case 6: acquiring a home abroad while keeping the UK home

No — I'll find accommodation once I arrive

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Guidance only — not HMRC advice. Split-year treatment is complex. Whether it applies depends on specific tests within HMRC's Statutory Residence Test framework (Finance Act 2013, Sch. 45). The cases described here are simplified. Your circumstances may involve multiple cases, transitional rules, or interaction with double-taxation agreements. Always consult a qualified UK tax adviser before relying on split-year treatment. HMRC has published detailed guidance in RDR3. Expat Compass is independent and not affiliated with HMRC or any government.