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A novel silicon-on-insulator (SOI) high-voltage MOSFET structure and its breakdown mechanism are presented in this paper. The structure is characterized by oxide trenches on the top interface of the buried oxide layer on partial SOI (TPSOI). Inversion charges located in the trenches enhance the electric field of the buried layer in the high-voltage blocking state, and a silicon window makes the depletion region spread into the substrate. Both of them modulate the electric field in the drift region; therefore, the breakdown voltage (BV) for a TPSOI LDMOS is greatly enhanced. Moreover, the Si window alleviates the self-heating effect. The influences of the structure parameters on device characteristics are analyzed for the proposed device structure. The TPSOI LDMOS with BV > 1200 V and the buried-layer electric field of EI > 700 V/ mum is obtained by the simulation on a 2-mum-thick SOI layer over 2-mum-thick buried oxide layer, and its maximal temperature reduces by 19 and 8.7 K in comparison with the conventional SOI and partial SOI devices.