Before 6 April 2013, HMRC operated these special rules as a concession known as Extra Statutory Concession A11. After 5 April 2013, these special rules are contained in law, under the Statutory Residence Test ('SRT'). Once you have determined using the new SRT test that you are non resident for part of the year you still need to find out what is the exact date where the status changes. As with the residence test, treatment is different whether you are a leaver or an arriver. Here are the rules for finding out that date:
Leavers
1 - starting full time work abroadDate decided by order of priority (1,2 and then 3)
2 - parter of someone in case 1
3 - ceasing to have a home in the UK
Arrivers
4 - starting date to have a home in UK onlyCase 6 takes priority unless case 5 occurs before case 6, then case 5 takes priority over case 6. Case 7 then applies, then the earliest of case 4, 5 and 8.
5 - starting full time work in the UK
6 - ceasing full time work abroad
7 - partner of person in case 6
8 - starting to have a home in the UK
As always when dealing with complex arrival cases, it may be important for mobile employees and their employers to seek professional advice to establish when residence is treated as starting and when withholding obligations arise on employment income. The rules are designed in a such a way such that an individual may be treated as resident or non-resident at a point which is different from when they actually arrive or leave the UK.
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