I am trying to confirm whether the statutory residence test eliminates the requirement to be outside of the UK for a full tax year (i.e. 6 April to 5 April).
For example, an individual left the UK in May 2015 to work overseas and returned in April 2016 and was considered non-resident under the SRT (noting the potential trap of the second automatic UK test, but lets assume they did not fall under this). They would be non-resident for income tax purposes for the 2015/16 tax year, but would not have spent a full 'calendar' tax year overseas unless they remained overseas until 6 April 2017.
Are there any implications to this? As I understand it under the SRT an individual is treated as resident or non-resident for the full year (split year treatment aside), however the gov.uk website states:"You stayed UK resident if you were abroad less than a full tax year (6 April to 5 April the following year). This means you usually pay UK tax on foreign income for the entire time you were away.” Is this just semantics or is there still a requirement to spend 6 April to 5 April abroad?
Thanks in advance