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Posted Sat, 23 Dec 2023 10:19:33 GMT by
Hi everyone. I left the UK in February 2023 under the split year treatment. I work as a salaried employee and just have employment income. I plan on returning to the UK around January 2025. The only income I have received is salary and bonuses related to my work. I was wondering if I would have any UK tax liability if I returned in January 2025. My understanding from reading the manual is employment income is fine, as long as you stay a non-resident for one full tax year after doing split year. I just wanted to double check this was the case. If it becomes cleaner, I can look at returning in April 2025 so I would have completed two full tax years and wouldn’t have split year issues on the return leg. Thanks!
Posted Fri, 05 Jan 2024 15:58:28 GMT by HMRC Admin 25 Response
Hi HeatOfTheMoment,
HMRC cannot comment on future events as legislation/plans may change.
Thank you. 
 

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