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Where Taxpayers and Advisers Meet

Split Year Treatment

Posts: 85
Joined: Mon Sep 14, 2009 12:22 pm

Split Year Treatment

Postby tax-bill » Mon Oct 07, 2019 5:36 pm

I have a client who has been non resident for the past 10 years. His contract abroad was not renewed.
He returned to the UK 1st June 2019. Giving up his overseas home.
He returns to his UK home and works part time up until end of October 2019.
He has just been offered a job abroad starting in December.
He would be non resident in tax year 2017-2018 and UK resident 2018-2019.
Can he claim split year treatment twice in the year (only subject to UK tax between his arrival on 1st June 2019 and his
departure in December 2019.
Hope someone can help.

Posts: 338
Joined: Wed Aug 02, 2017 9:09 pm

Re: Split Year Treatment

Postby darthblingbling » Tue Oct 08, 2019 9:13 pm

Don't think split year would apply full stop as for cases 1 to 3 you need to be resident in the prior year and cases 4 to 8 you need to be resident in the following year... I think. Not got my leg on me

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