Hello, after the summer I will move to Italy to start a new full time job. I will not be tax resident in Italy in 2019 as I will have spent less than 183 days there. This means Italy will tax only the income from my new job generated locally, so my new salary there. At the same time, using the split year, I will not be resident in the UK from the moment i start my new job.
This means that in the last part of 2019 I will not have a tax residence in any of the two countries.
Question: at the end of the year i am due to receive a carried interest payment (paid by a US entity) from the private equity fund I work for, where will it be taxed? In theory neither in the UK nor in Italy. Is there any rule that says that if i don't take tax residence in another country straight after ceasing to be a UK tax resident then i have to continue paying taxes on capital gains in the UK?
Not sure whether i have to pay taxes on the carry and where.
Thanks in advance for any clarification!
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