Neil Chadwick

Thank you for clearing that up.

Thank you for your answer. To be 100% clear , you are saying that any UK income received in the foreign part of the year is not taxable in the UK part of the year?

Can you please clarify the following scenario: Individual is currently living in a country that has DTA with the UK. They are receiving an income from their personal UK pension. The terms of the DTA allow the pension income to be paid gross and taxed in current country. If the person moves to the UK , qualified for Split year tax treatment, is all of the UK pension income received during that year taxable or only the part received post UK residence?