Split Year Treatment

[Listlad]

Hi. I have returned to the U.K. to live and work part time only (31st August 2017) having lived and worked in IOM for 7 years.

Would I qualify for split year treatment? I.e. would each country of residence tax me as if I had only been in each respective country for part of the tax year?

Or. Would I have to pay tax in the U.K. for money earned while living and working in IOM earlier in the tax year?

Thanks.

[maths]

You fist need to be UK resident for 2017/18 which you will be if you are in the UK for 183 days or more.

The relevant Split Year Cases to look at are Case 4 and 8 (Case 6 ceasing full-time work overseas cannot be satisfied).

[Listlad]

Thanks Maths.

We bought a home in the U.K. towards end of June 2017. But only my wife moved in on that date. I followed near the end of August when my work in IOM ceased.

Would that be Case 4 or 8? Or would it matter?

[maths]

Both Cases appear to apply and neither has priority on the info' provided.

In part, it depends on what happens in tax year 2018-19.