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Posted Mon, 26 Jun 2023 22:17:33 GMT by
Hello HMRC, I am a UK tax resident, planning on leaving the UK to work abroad full time and applying for split year treatment. I have a few questions relating to it: 1. On RDRM12010 it reads that the tax year will be split in two parts, a UK part and "an overseas part for which, for most purposes, the individual will be charged to UK tax as a non-UK resident". Would any tax be due in the UK for employment income obtained abroad during said overseas part? 2. I understand that in order to apply for split year treatment, I need to do so via self assessment. Would I need to also report any income obtained abroad in the self assessment? 3. Can my self assessment be submitted as soon as I leave the UK, or do I need to wait until the tax year is over? 4. Can I use the online self assessment tool to apply for split year (via supplementary pages SA109)? Thank you in advance
Posted Thu, 29 Jun 2023 15:15:57 GMT by HMRC Admin 5 Response
Hi

In a year in which Split Year Treatment applies, any overseas income earned during the overseas part of the year is not liable to UK tax, and does not have to be reported in your self assessment return for that year  
(which can't be completed until after the end of the tax year).
To apply for Split Year Treatment, you have to complete the relevant boxes in the supplementary pages SA109.                                                 
Please see Residence, remittance basis etc notes

Thank you

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