Split Year Treatment

[ibriggs213]

Hi

I left the UK in January 2009 with the intention of leaving indefinitely. I had previously been resident, ordinarily resident, and domiciled in the UK since July 2005. I am a UK citizen. I completed a P85 and received split year tax treatment for the tax year 2008/09. However, due to circumstances outside of my control I had to return on 24 December 2009. HMRC have informed me that I need to pay UK tax on my overseas 2009/10 earnings. I was expecting to receive split year treatment on my return. I start working in the UK on 1 February 2010. On reflection I think HMRC are correct, but if anyone has an alternative view please let me know.

Cheers

[innovativetax]

The split year tax treatment will only apply if your absence from the UK span a complete tax year and retain your UK non-resident & non-ordinary resident.

Odiri Tax Consultants
www.odiritaxconsultants.com

[guya]

You may of course be treaty resident in the other country given that you were present there most of the year.