Split year treatment

I am due to move and live abroad to work full time until June 2025. I will only be back in the UK (not working) for 15 days. My family will remain in the UK. I am currently a UK tax resident, but my understanding is that I will be eligible for split tear treatment and will not pay UK tax on the income earned abroad, while living abroad. Is this right? Do I need to apply for split year treatment? How and when do I do this? Thank you

Hi,

If you qualify for split year then you only report any foreign income for the UK part of the year. You can see guidance here:

RDRM12000 - Residence: The SRT: Split year treatment

If you do not qualify then you will need to report all your foreign income to the UK. You can see the guidance here:

Tax on foreign income

The guidance  below will help you work out if split year treatment applies. 

RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only

Thank you.

Hi. I believe I qualify for split year treatment and as such do not need to pay tax on the foreign income earned while living abroad. Do I need to apply for this? If so how and when? Thank you

Hi,
Split year treatment does not require a claim.
If you are eligible, it applies automatically and cannot be disapplied.
Thank you.