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) the taxpayer was resident in the UK for the previous tax year3 (whether or not it was a split year);
(2) there is at least one period (consisting of one or more days) that:
(a) begins with a day that falls within the relevant year and
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