[EIM42850] Residence or employment in the United Kingdom:
Extra-Statutory Concession A11
Year of commencement or cessation of residence in the United Kingdom
The Taxes Acts do not provide for splitting a tax year for residence purposes. Strictly an individual resident in the United Kingdom for a tax year is chargeable on the basis of being resident for the whole year. By concession, when an employee's liability is affected by residence status, he or she is chargeable only by reference to the period of residence in the United Kingdom in the year if the employee:
•is ‘resident’ here for part of a tax year and
•is ‘not ordinarily resident’ here for the other part of the year.