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Split year treatment

F_Keung
Posted Sat, 24 Jun 2023 01:25:10 GMT by F_Keung
Hi, I will be leaving the UK in late August 2023, before that I have been living in the UK and work full time here for 1 whole year (and a UK tax resident). May I apply for split year treatment in the tax year 2023 - 2024? Thank you for your help.
HMRC Admin 20 Response
Posted Thu, 29 Jun 2023 07:39:06 GMT by HMRC Admin 20 Response
Hi F_Keung,

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.
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 www.gov.uk will help you work out if split year treatment applies. 

Thank you.

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