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Posted Wed, 09 Oct 2024 06:39:44 GMT by AMERCHANT1974
I have always been UK tax Resident up until 21/22. I always had a family and a home in UK.
For the tax years 22/23 and 23/24 I have been non Tax Resident since I am now working in the Middle East.
I am a Non Tax resident in UK so far for the tax year 24/25 however I will be returning to the UK and taking up a full time job in London on 26 October 24.
My questions are:
1. Would I qualify for the Split Year Tax Treatment?
2. Would any of my foreign salary earned between 6 April 24 and 25 October 24 be taxable in the UK based on the time spent in the UK which in the current tax year will be more than 90 days.
Further I note that HMRC website states that "When you move in or out of the UK, the tax year is usually split into 2 - a non-resident part and a resident part. This means you only pay UK tax on foreign income based on the time you were living here. This is called ‘split-year treatment’". What is meant by "you only pay UK tax on foreign income based on the time you were living here".
Please clarify. Thanks
Posted Thu, 17 Oct 2024 15:33:39 GMT by HMRC Admin 13 Response
Hi 
This forum is for general queries only and is intended to help you self-serve.
Please do not post multiple threads on the same topic. You have posted 3 regarding residence, split year and foreign income and received full responses.
We are unable to provide specific advice tailored to individual circumstances. If you need further assistance then please access our guidance at: get professional tax help
If you qualify for split year then you only report any foreign income for the UK part of the year.
Please see guidance at: RDRM12000 - Residence: The SRT: Split year treatment: Contents - HMRC internal manual
If you do not qualify then you will need to report all your foreign income in the UK.
Please see the guidance at: Tax on foreign income: Overview.  
The guidance at RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only - HMRC internal manual will help you work out if split year treatment applies.
Thank you
Posted Thu, 17 Oct 2024 17:39:02 GMT by AMERCHANT1974
In my case I feel that Case 6 (ceasing to have overseas employment) would be most relevant. If both case 4 and 6 were applicable which one would take precedent ? Also as long as I qualify for split year treatment the cases are only relevant for determining start of the UK part of the year. Is that correct?

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