444. Cases involving actual or deemed departure from the UK.

The following are the circumstances in which a tax year may be a split year for an individual where the circumstances of the case involve actual or deemed departure from the United Kingdom1.

The circumstances of a case fall within Case 1 (starting full-time work overseas) if they are as described below2, namely:

  1.  

    (1)     the taxpayer was resident in the UK for the previous tax year3 (whether or not it was a split year);

  2.  

    (2)     there is at least one period (consisting of one or more days) that:

    1.  

      (a)     begins with a day that falls within the relevant year and