Understanding Split Year Treatment: When Does UK Tax Stop?

Split Year Treatment is one of the most misunderstood parts of UK tax — and one of the most valuable for UAE movers.

It determines the exact date your UK tax liability stops.

Get the date wrong → you could pay tax you didn’t owe.Get it right → everything earned after your move date is tax-free (unless UK-sourced).

1. What Is Split Year Treatment?

Split Year Treatment divides the tax year into:

UK Part:

Income taxed under normal UK rules.

Overseas Part:

Income not subject to UK tax.

It only applies in the tax year you leave the UK.

2. The 8 Split Year Cases

There are 8 cases, but UAE movers normally fall into:– Case 1: Full-time work abroad– Case 4: You leave the UK and your only home becomes abroad– Case 8: Partner works full-time abroad and you join them

Each case has strict eligibility conditions.

3. The Evidence HMRC Expects

To support your Split Year claim, keep:– flight confirmation– UAE tenancy contract– Emirates ID– UAE work contract or company licence– date UK home ceased to be your main home– date you started full-time work abroad– travel diary

4. Common Split Year Mistakes

❌ Assuming it’s automatic

❌ Not ending UK home availability

❌ Starting UAE work weeks after landing

❌ Letting UK days creep too high

❌ Forgetting to file Self Assessment

5. Why Split Year Is So Valuable

For many expats, Split Year can reduce tax dramatically.Example:If you move to Dubai in August, UK tax may stop in July, not the following April.

Yahesa prepares full Split Year calculations within your Self Assessment filing.