SCHEDULES

SCHEDULE 45U.K.Statutory residence test

PART 3U.K.Split year treatment

Special charging rules for miscellaneous incomeU.K.

89U.K.In section 577 (territorial scope of charges in respect of miscellaneous income), after subsection (2) insert—

(2A)If income arising to an individual who is UK resident arises in the overseas part of a split year, it is to be treated for the purposes of this section as arising to a non-UK resident.