Tax Return after returning from US to UK

Hi there, My partner and I returned to the UK in the second half of last year and abandoned our Green Cards in the US as we exited. We are now filing our US tax return and my understanding is that if we file a return for the whole year, based on the tax treaty, that we will be exempt from paying tax a second time when we complete our UK self assessment for the split year. Is this correct? If so, how do we demonstrate we have already paid tax? Thanks for your clarification.

Hi,
You can see guidance here:
Tax on foreign income
Thank you.

Thanks for the reply and guide. One thing I could not clarify in the write up is who would have the primary tax rights for the interest earned after returning to the UK (Sept to Dec)? My understanding is that if we pay it to the US, yet the UK have primary taxing rights, that we would not be due any relief and may pay double tax. Our intention is to complete the US tax return (Jan to Dec) as a resident, with our worldwide earnings for the full year due to the substantial presence test and then claim any relief when we submit our UK tax return.

Not HMRC...split year...UK liability on UK income to date of return, UK liability on worldwide income from date of return. Likely SRT resident in both countries for year? (check RDR3 re UK). On basis SRT resident in both countries consult DTA to determine Treaty residence (remain SRT resident in both regardless of Treaty residence). Where you determine Treaty residence is state that takes priority for any sources ONLY assessable in one state with no tax credit in the other state (doesnt go on other state tax return). Where source MAY be taxed in both states claim tax credit in other state. If you cant determine where Treaty resident it goes to "mutual agreement"...so will all come down to SRT then Treaty residence and the sources of income (covered in the different articles in the DTA)

Hi Matthew,
The country you are tax resident in has the right to tax you on your worldwide income. you would therefore need to determine your residence status - RDR3 Statutory Residence Test.
Thank you.