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Posted Thu, 21 Jul 2022 15:23:37 GMT by nick zg99
I couldn’t understand the tax split-year treatment. https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm12170 RDRM12170 - Residence: The SRT: Split year treatment: Case 5: Starting full-time work in the UK I am a British citizen. I moved abroad 5 years ago to work full time. Every year I visited the UK for between 30 days to 60 days for holidays. My family lives in the UK. I have my own rented home abroad. Now I plan to move back to the UK to take a full-time employment in September. In this case, I will spend over around 200 days in the UK in this financial year 2022-2023. Am I entitled to the tax split-year treatment? For my wages abroad in this financial year, do I need to pay UK income tax after I move back to the UK? If I delay my return to the UK in November, I will spend 150 days in the UK during this financial year. Will I still pay UK income tax on my UK wages as I will spend less than 183 days? I will be on PAYE payroll in the UK after I come back to the UK.
Posted Tue, 26 Jul 2022 08:52:22 GMT by HMRC Admin 19
Hi,

For further clarification on your circumstances you can see guidance here:

RDRM12030 - Residence: The SRT: Split year treatment: When will split year treatment apply

Thank you. 

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