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.