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Where Taxpayers and Advisers Meet

Split year

Joined:Tue May 18, 2021 7:47 pm
Split year

Postby chops2112 » Tue May 18, 2021 8:01 pm


My question relates to the timing of when you leave the UK and cease to have a home in the UK as regards to split year treatment.

I understand my situation of leaving the UK permanently and ceasing to have a home in the UK and being resident there after in the the foreign country fits with case 3.

My question is does it matter what time of the year you leave?
For example if you depart the UK (and cease to have a home or any ties in the UK in the second half of the tax year i.e. after September)does that make a difference? Or does it not matter what day you leave the UK it just starts from that day regardless whether it is in the first half of the second half of the tax year?

Hope you can help I've been looking all over to get some clarification on that bit it doesn't say anywhere I can find.

This would be for CGT not income tax

Hope you can help,



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