How to split income when split year treatment applies

[jason13]

I left the UK in February 2014 and split year treatment applies for 2013-14. I continue to be paid through UK payroll and paid tax on income earned after I became a non-resident.

When I fill out the SA form, do I only specify the income for the UK residency period and the tax paid for the whole year, or should I put down the exact amount from the P60 in the employment pages and then specify elsewhere (where?) that some of that income shouldn't be taxed in the UK?

How do I apportion the income when I leave during the month? If I left on the 16 of February, I guess I'd use income / 28 * 16 for the amount taxable in the UK. Is this correct?

[nikkisizer]

Hello jason13,

You should enter the exact amount from your P60 for gross income and tax deducted on the Employment page.

If you are entitled to split-year treatment you will also need to complete the Residence page.

Happy to help so if you need any further assistance please do not hesitate to contact me.

[jason13]

I spoke to HMRC about this today. As Nikki pointed out, the amount from the P60 should be entered on the employment pages. The foreign earnings not taxable in the UK should be put in box 12 on SA101 (Additional Pages), which will trigger a refund.

They couldn't confirm whether apportionment is the correct approach to work out the figure because it depends on how/when the money was earned, but I believe for a normal employee with monthly payments apportionment is the way to go.

[jason13]

To clarify: box 12 on page 2.