Any experts here on HMRC's Split-Year Treatment, please?
I'll be returning to the UK in November and I've done HMRC's online Statutory Residency Test, which shows that I will be entitled to Split-Year Treatment for 2015/16. Does anyone know how personal allowances are treated in such circumstances, as I can't find anything online, even on HMRC's own website?
Would I get a full year's personal allowance for 2015/16 (£10,600, I believe) or is it pro-rata'd down, based on the number of days in 2015/16 that I will have been tax resident (about 135 days)? Or some other basis?
And how do I actually get that Split Year Treatment? Do I need to ask HMRC for special forms to complete? I think I read on the HMRC website that one can send a copy of the results of the online SRT with one's self-assessment tax return, as "proof" of entitlement to that treatment?
Many thanks.
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