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Posted Thu, 18 Apr 2024 21:20:24 GMT by Calvin Lloyd
I became non resident from the UK on 31 January 24 and will claim split year treatment on SA109 Pension receipts from 1 February 2024 have had PAYE tax deductions made as I have not yet submitted my 2023/4 SA 100 How is it possible to include the ACTUAL split of income pre & post UK residency on my SA100? Most of my 2023/4 income was received AFTER I became non resident, and I do not see how this will be taken into account fairly.
Posted Wed, 24 Apr 2024 09:55:01 GMT by HMRC Admin 25
Hi Calvin Lloyd,
If you qualify for split year then you only report any foreign income for the UK part of the year:
RDRM12000 - Residence: The SRT: Split year treatment: Contents
If you do not qualify then you will need to report all your foreign income to the UK:
Tax on foreign income
The guidance at RDRM12150 at
Will help you work out if split year treatment applies. 
Thank you. 


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