The Ambit of Case 5

Case 5 is aimed at those who become resident in the UK and begin to work here. Although the legislation contains the heading ‘Case 5: Starting full-time work in the UK’ it is not a requirement of Case 5 that an individual should work ‘full-time’ which is a phrase used in previous drafts of the SRT Schedule267 but rather that he should work ‘sufficient hours’.

Circumstances Falling within Case 5

The circumstances that fall within Case 5 of the Split Year Rules are that:

(a)the individual was not resident in the UK for the Preceding Year;268

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