SCHEDULES
SCHEDULE 45Statutory residence test
PART 3Split year treatment
PAYE income
73
1
Section 690 of ITEPA 2003 (employee non-residents etc) is amended as follows.
2
In subsection (1), omit “only”.
3
After that subsection insert—
1A
This section also applies in relation to an employee in a tax year if it appears to an officer of Revenue and Customs that—
a
the tax year is likely to be a split year as respects the employee, and
b
the employee works or will work in the United Kingdom and also works or is likely to work outside the United Kingdom.