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Where Taxpayers and Advisers Meet

Split year treatment

Evergreen
Posts:1
Joined:Wed Apr 06, 2022 5:30 pm
Split year treatment

Postby Evergreen » Wed Apr 06, 2022 5:34 pm

Hi. I’m migrating to U.K. soon.

What is the procedure to claim split year treatment?

Should I declare the income for the full year (including the non-resident part) and then make the claim later?

Or I only have to declare the resident part?

maths
Posts:8507
Joined:Wed Aug 06, 2008 3:25 pm

Re: Split year treatment

Postby maths » Sat Apr 09, 2022 8:20 pm

UK operates a self-assessment system of taxation.

You file a Tax Return and you will attach to it Supplementary Pages Form SA109 2022 on which you can claim split-year treatment.

Only declare income arising in the "overseas part" of the tax year'; broadly, from 6 April through to date of commencement of UK part of the tax year.


Return to “Income Tax”

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