SRK1

Note also the response to the question “Foreign income across two tax years” posted by DL2024.

INTM161220 suggests that income & tax from income should be apportioned. (Root income basis). Can you please confirm which is correct.

Hello I need to declare foreign income & tax from employment in Australia relating to the July 23-June 24 Australian tax year . Should I declare this entirely in the 2024/25 UK tax year or apportion the earnings and tax over 2023/24 & 2024/25 UK tax years. Thankyou

Hello I moved from UK to Australia in Oct 2023 to start full time employment. It would seem Split Year Treatment Cases 1 & 3 apply. I plan to return to the UK mid 2025. I will contine to work full time abroad throughout financial year 2024/25 so the SRT Third Automatic Overseas test will apply. My question relates to what happens if my circumstances change after I have submitted my 2023/24 Tax Return (claiming spit year treatment) and I have to return to the UK early. I will no longer meet the third automatic overseas test and hence no longer be non-UK resident. I will no longer meet the criteria for split year treatment in 2023/24 but only after I have submitted the 2023/24 tax return. How would I correct this matter? Many thanks.