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Posted Sun, 10 Jul 2022 13:57:31 GMT by taxquery111 asking
Hi, If not eligible for split treatment then treaty split is another option. Can treaty split be applied to two tax years consecutively (one year when leaving and the next year coming back) OR……as is the case with split treatment, must there be one full tax year spent abroad in between? Thanks!
Posted Tue, 12 Jul 2022 07:49:04 GMT by HMRC Admin 17

HMRC is unable to comment on hypothetical residence scenarios.

When it comes to establishing residence, it is the responsibility of each individual to apply the Statutory
Residence Test to their own particular circumstances.

If you need help in doing so, please call or write to HMRC and a Taxes Technician will provide assistance. 

See link:

Contact HM Revenue & Customs    .

Thank you.

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