Split Test Overseas Rule

[hrain5]

Is there any circumstances whereby I qualify for the SPT in my current situation;
1. Commenced overseas secondment on 09 June 2014
2. Contract end and return to the UK 10 June 2015
3. Present in the UK for fewer than 91 days in tax year 2014-2015
4. I have no home in the UK
5. I worked 30 days in the UK in the tax year 2014 - 2015 due to Bank Holidays and Annaul Leave
6. I work an avearage of 45 hours a week

Thanks

[CGA]

Before determining whether you can claim split year treatment you need to satisfy the UK resident test.

From the information given it looks like you may not be UK resident for 2014/15. However I would strongly recommend you take advice from a professional.

[maths]

Non-residence for 2014-15 is extremely unlikely under any of the three automatic overseas tests.

Highly likely split year treatment will apply under Case 1 "starting to work full time overseas".

Not enough information.