UK split-year wizard

Moving to or from the UK mid-year? Split-year treatment (Sch 45 Part 4) decides where the UK part of your year begins or ends. Answer a few questions — the wizard applies the exact day tests and prorated thresholds of the case that fits, with the statute paragraph on display.

How the proration works

Several cases scale the statutory day thresholds by the part of the year involved. The statute reduces each number of days in the ties tables by days × A/12, where A is the number of whole months in the excluded part (paras 44(8)–(9), 48(5)–(6), 51(6)–(7)). The wizard rounds these limits down — the conservative reading. Case 3's 16-day test is flat (not prorated) because the statute sets it directly.

What this wizard does not decide

• The qualitative conditions (sufficient overseas/UK hours, no significant breaks from work, sufficient overseas link, home continuity) are asked as yes/no questions — they are facts, not arithmetic, and HMRC can ask for evidence.
• When several cases apply, para 60+ priority rules decide — the wizard flags the conflict and defers to the priority order rather than picking for you.
• Case 4 (starting to have a home in the UK only) and the death modifications of para 20 are outlined but not fully modelled.
• Split-year treatment must be claimed on the Self Assessment return — it is not automatic in all cases.