Part 3 Split year treatment

1. Introduction
2. Definition of a “split year”
3. Case 1: starting full-time work overseas
4. Case 2: the partner of someone starting full-time work overseas
5. Case 3: ceasing to have a home in the UK
6. Case 4: starting to have a home in the UK only
7. Case 5: starting full-time work in the UK
8. Case 6: ceasing full-time work overseas
9. Case 7: the partner of someone ceasing full-time work overseas
10. Case 8: starting to have a home in the UK
11. General rules for construing Cases 1 to 8
12. The overseas part
13. Priority between Cases 1 to 3
14. Priority between Cases 4 to 8
15. The UK part
16. Special charging rules for employment income
17. Special charging rules for pension income
18. PAYE income
19. Special charging rules for trading income
20. Special charging rules for property income
21. Special charging rules for savings and investment income
22. Special charging rules for miscellaneous income
23. Special charging rules for relevant foreign income charged on remittance basis
24. Special charging rules for capital gains
25. Trustees of a settlement
26. Definitions in enactments relating to income tax and CGT