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Posted Fri, 24 Nov 2023 21:04:37 GMT by
If I am non-uk resident for 2022/23 (left June 2022) due to working in Australia full time. & I have returned to U.K. October 2023, will I qualify for split tax year? I was previously resident in U.K. before going to work in Australia? Or would I not qualify for split year as I was not out of the country for the full 2022/23 tax year?
Posted Tue, 28 Nov 2023 11:47:14 GMT by HMRC Admin 5 Response
Hi

We are unable to advise whether split year treatment would apply.  
This is something you will need to work out for yourself.  Have a look at the guidance at
RDR3 Statutory Residence Test
and take the tests to determine if split year treatment applies or not.  
If you are not able to reach a decision, you should consider seeking professional advice.

Thank you

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