SY2114

I'd like to confirm my understanding on tax upon foreign employment. Tax year 23/24: - Cease UK employment on the 15th December - Start Overseas Employment on the 18th December Under the above situation: -I would be a UK tax resident -Will be subject to split tax treatment, and thus HMRC will tax what has been paid through PAYE and no more. -Only liable to pay foreign tax for earnings from employment abroad. Tax year 24/25: - Suppose, if overseas employment was to cease on the 30th Jan 2025. - and, UK employment recommences in Feb 2025. Under the above additional information, then: - Would still be a UK tax resident for 23/24 - but, split tax treatment is no longer permitted for 23/24. (as less than full tax year spent working abroad) - Foreign income in tax year 23/24 will be subject to UK tax and HMRC self assessment, with considerations of any dual tax treaties. - Would not be a UK tax resident for 24/25 (further information needed to be provided for admin to confirm) - Only UK income from UK employment in 24/25 will be subject to UK tax. Which will be paid via PAYE. Do I understand this correctly? Please let me know if anything is unclear. Thanks