HMRC has released an updated version of the statutory residence test (SRT) tool, which helps taxpayers determine their tax residence status in the UK for tax years 2013-14 onwards for income tax and capital gains tax purposes
The update allows people to see whether split year treatment applies when starting full-time work overseas; whether it affects the partner of someone starting full-time work overseas; or an individual ceasing to have a home in the UK.
The updated tax residence indicator tool is available from HMRC: http://tools.hmrc.gov.uk/rift/screen/SRT+-+Combined/en-GB/summary?user=guest