Moving abroad - income tax, split year treatment

Hi, I have been offered a job in the Cayman Islands starting in August 2023 and had a query about the split year treatment rules. I understand that for the 23-24 tax year I would be considered a UK resident and should be entitled to split year treatment (case 1), with remaining the the Cayman Islands in the 24-25 tax year one of the conditions. On the off chance that I don't remain in the Cayman Islands for the next full tax year 2024-25 (e.g personal circumstances change and I need to move back to the UK), will I then be required to pay UK income tax on what I have earned from the start of my employment (Aug 23) as I no longer met the split year case 1 requirement of being a non-resident in the 24-25 tax year? Thanks.

Hi rwjlk,

If you follow the residence tests when you return to the UK and you are deemed resident for the full tax year and domiciled, you would need to declare your Cayman Island employment to HMRC and claim a foreign tax credit in your tax return.

Thank you.