Split year treatment

Hi UK expat,
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 will help you work out if split year treatment applies.
RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only
Thank you. 

Hi HMRC, I have a question about the Personal Tax Free Allowance of £12,570 and whether the allowance is pro rata'd where the split year treatment applies. Scenario: - UK Tax Resident for 2023/24 - Partial UK Tax Resident for 2024/25 (moving overseas). For example, UK Tax Resident from 6 April 2024 to 31 August 2024. - Relocating to Australia, so would be a tax resident in Australia after this period From what I understand, based on the split year treatment, I would need to pay tax in the UK on income earned between 6 April 2024 to 31 August 2024. My question is - am I able to claim the full Personal Tax Free Allowance of £12,570 for this period? Thanks.

Hi,

Personal allowances are not pro-rata and the full allowance is given.

Thank you.

Hi, I have moved to the UAE for work at the end of Dec 2023. My only income in the UK moving forward is rental income from my house. I believe I fall into the Split year Case 1 category. I generally do a self assessment tax return and have accordingly submitted a self assessment for tax year 2023/2024 online and have mentioned this situation in the free text. However, since then I understand that I need to also send the form SA109 by post. A few questions based on this; 1. Can I send this via post now? and if so, whats the postal address, as I cannot find it on the form. 2. I was on holiday from 24th Dec 2023 to 21nd Jan 2024 outside of UK, before I started employment in UAE. Does my reference period start from 24th Dec or 22nd Jan? And if the former, would I include those 28 days as part of my 'gap between employments?' 3. I am confused about whether I qualify for the third automatic overseas test as asked in the form. I am particularly confused about the statement that says relevant tax year (i.e. the individual spends less than 91 days in the UK in the relevant year). In this case is the relevant tax year, the part of the year where I was working in UAE? Thanks

Hi riy87

Regardless of whether you are UK tax resident or not.  The UK has the right to tax any income from property that is located in the UK.  
This is declared through a self assessment tax return every year.  The HMRC online version of the tax return, does not support the residence section, so cannot be used to sumit a tax return.  
In this situation, you must submit SA100, SA105 & SA109 on paper in its entirety.  
You can download the form at Self Assessment tax return forms.  
If you have a government gateway user ID and password, you can choose to buy a commercial tax return that supports the residence section.  
You complete the commercial tax return and submit it using the user id and password.  If you cannot obtain a government gateway user ID and password, the commercial tax return option is not available.  
You can find a list of commercial suppliers at Self Assessment commercial software suppliers

Thank you