Split Year Treatment - Change of Circumstance

Hello I moved from UK to Australia in Oct 2023 to start full time employment. It would seem Split Year Treatment Cases 1 & 3 apply. I plan to return to the UK mid 2025. I will contine to work full time abroad throughout financial year 2024/25 so the SRT Third Automatic Overseas test will apply. My question relates to what happens if my circumstances change after I have submitted my 2023/24 Tax Return (claiming spit year treatment) and I have to return to the UK early. I will no longer meet the third automatic overseas test and hence no longer be non-UK resident. I will no longer meet the criteria for split year treatment in 2023/24 but only after I have submitted the 2023/24 tax return. How would I correct this matter? Many thanks.

Hi,

You are able to amend a tax return for up to 2 years after the tax year in question. For example, a 2023 to 2024 tax return can be amended up to 31 January 2026, online or in writing.  If your circumstances change after that date, you will need to submit a claim in writing, either to claim overpayment relief or to increase your tax liability, addressed to:

HM Revenue and Customs,
Self Assessment,
BX9 1AS

If claiming a repayment of tax, this would need to be before 5 April 2028.

Thank you.