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Tax reliefUK · IEReviewed October 2026
A rule that divides a tax year into a resident and a non-resident part when someone moves country partway through, so they are taxed as a UK or Irish resident only for the part of the year they actually were one.
In the UK it operates through the Statutory Residence Test; in Ireland through section 822 of the Taxes Consolidation Act 1997, where it applies to employment income only.
A definition of an established legal or tax concept for general information. It is not advice on any individual situation.
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