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Posted Fri, 28 Jul 2023 12:00:07 GMT by
Hi, I have a split year treatment question. I intend to leave the UK and return home to Australia in August 2023. There I will be starting a full time job again. When filing for split year treatment, 1. Do I only need to disclose my income earned in the UK up until August (April to August)? As I have few dividends / capital gains. Does this mean I can claim up to the $50,000 basic rate tax band? Then any income earned in Australia in September there is no need to declare this income? 2. I may be returning to the UK the following year in August 2024. Does this mean I still qualify for split year treatment? I note that you need to depart from the UK for one whole tax year. So would this count as one full tax year? Thank you in advance,
Posted Thu, 03 Aug 2023 16:09:58 GMT by HMRC Admin 20 Response
Hi tomatoboy29,

If split year treatment applies, you would complete supplementary page SA109 and only declare your world-wide income up to the date you left the UK.  
To determine if split year treatment applies to you, you would need to take the tests at: (RDR3 Statutory Residence Test).

Thank you.

 

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