Tax on foreign income in split year

I was UK tax residents until tax year 21/22 I have been non tax resident in the UK for the tax years 22/23 and 23/24 by virtue of full time employment in middle east and having spent less than 90 days visiting family in the UK in each of these 2 tax years. I am also at present in working in middle east but planning to return to UK on 26 October 24 to take up a UK employment. 1. Will I qualify for split year treatment for tax year 24/25 if I return to the UK on 26 October 24? 2. If yes than will I have to pay tax on a portion of my overseas earning up to 25 October based on the time spent in the UK in tax year 24/25 eg. If I earned Say £100k overseas up to 25 October will I have to pay tax on £100k x 196days /365days = £54k? 196 being total data spent in the UK in tax Yr 24/25.

Hi ,
 

We cannot advise whether you will qualify for split year treatment.  You will need to review the guidance and tax the statutory tests at RDR3 : RDR3 Statutory Residence Test  .  If split year treatment applies you are only declaring your world-wide income from the date you return and your UK income for the whole tax year, in a self assessment tax return. Thank you .