UK Personal Allowances / Split-Year Treatment

[erictheone]

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.

[maths]

If split year treatment applies for a tax year that means that you are resident for that tax year and a full personal allowance is available.

Split year treatment is claimed in Box 3 of the Supplementary Pages "Residence, Remittance, etc".

[erictheone]

Thank you maths for a helpful reply.

[JohnEv]

Hi. A slightly different query on the same theme please - I'd really appreciate some advice.

My wife left the UK at the end of July 2017. In the UK tax year 2017/18 _as a whole_ she earned more than the personal allowance and has paid UK tax accordingly.

However, assuming she is entitled to split year treatment, the amount she earned from April 6th - end July 2017 was less than a full year's personal allowance.

So should we be able to reclaim the tax she has paid on the basis that for the UK part of the year she has earned less than the personal allowance (for the entire year)?

Thanks

John