Foreign Trust Income in Split Year

Hi The trustees of an old A & M trust than transitioned into a life interest trust have issued me with an R185 form detailing a breakdown of my non-discretionary trust income. I departed the UK in January 2023 and will be claiming split year treatment on my 2022/23 tax return. I understand that all the UK trust income will be taxable in the year of departure as the 'disregarded income' provision is not applicable in a split tax year. What is the position with overseas income in the non-UK resident part of the split year. Do I need to get a breakdown from the trustees to show what foreign income was paid during the UK resident part and non-UK resident part? Or is it just taxable in the UK in a split year similar to the UK element? Thanks

Hi,

You are liable to tax on all of your UK income for the whole tax year. The whole amount of trust income is taxable.  

Split year treatment will only cover the overseas income in the overseas part of the year, so that you do not need to declare it.

Thank you.