Personal allowance after applying split year treatment

May I know if the amount of personal allowance and interest / dividend allowance will be adjusted on pro-rata basis after applying split year treatment? e.g. if only 6 months income to be taxable after split year treatment, will the above allowance be calculated as 50%?

Hi,

No, the allowances are not split.

Thank you.

Hello, HMRC Admin 19, Per your earlier answer, does that mean there will be NO personal allowances or Full personal allowances for the year with split year treatment ? Thank you.

Hi HKger2102

It depends on which country you are from. If you are entitled to claim personal allowances then it would be the full amount.

Thank you

 

Thanks HRMC. Looking at your latest response, personal allowance claim depends on which country I am from. Can you please confirm wether full's year personal allowance is applied in case I moved from the UK to Italy on 1st Dec 2023? I am qualified to apply for the Split year. Thanks, Daniele

Hi dbartolozzi,
Please have a look at the notes for Sa109 (Residence, remittance basis etc notes Tax year 6 April 2023 to 5 April 2024 (2023–24)) boxes 15 and 16.
If you are entitled to claim personal allowances in your tax return, you would tick either box 15 or 16 and enter in box 17, the codes for the country or countries of which you are a national and/or resident.
Thank you.