Paul
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Split Year Treatment on state pension
I was non-resident in the UK during the 2020/21 tax year and then moved back to the UK in 2021/22. I am applying split year treatment for the 2021/22 tax year. I was in receipt of a state pension throughout the year and want to know how this should be declared on my self-assessment. Should I just include the income received after I returned the UK as the income received earlier period was only taxable in Spain under the tax treaty? Do I need to complete HS304?