?Moving Back to UK

Hi, after 10 years away, my wife and I are thinking about moving back to the UK from the Republic of Ireland at the end of the of December 2024. The Irish Tax system runs from January 1 to December 31 and therefore I am currently assuming that I pay my 2024 Irish tax as per usual. If this is the case, do I just state my UK pension income /Capital Gains received between Jan-March when it comes to completing the UK 2024/2025 Self Assessment? Thank you.

Hi ,
 

You will need to consider the statutury residence tests at RDR3 : RDR3 Statutory Residence Test   ) to determine yur tax residence status and whether split year treatment applies.  This will determine what income you neet to declare in the UK upon your return.  This would be done on a self assessment tax return.  Paper tax returns and supplementary pages can be requested by contacting the Self Assessment orderline on 0300 200 3610 . Thank you .