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  • RE: Residence and Split Year Treatment

    Hi HMRC Admin 17, Thank you for your reply. I still don't understand why you wouldn't issue a letter confirming the UK tax residency with an end date after the departure date, which is within the tax year, when I am a tax resident according to the SRT for the whole tax year. Also, does the split year affect my condition as a UK tax resident within the context of a double taxation agreement (DAT)? For instance, the DAT between UK and USA says that the residency rules do not include any person who is liable to tax in a State in respect only of income from sources in that State. During the overseas part of the split year, I am only taxed on my UK income. Does it mean that I am not a tax resident in UK within the context of such tax treaties? Thank you.
  • RE: Residence and Split Year Treatment

    I've been UK tax resident for the past 8 years. I am planning to start working abroad on the 1st of August and I am not planning to return to the UK. According to the SRT, I will be UK tax resident for the current tax year 2022-2023. Upon leaving, I will fill the P85 form. If I requested a letter of confirmation by the end of this year 2022, would you confirm that I am a tax resident from 01/01/22 to 31/12/22 (assuming I request the letter of confirmation the 31/12/22), or the letter of confirmation will confirm the tax residency just for the period from 01/01/22 to 31-07-22 (the day I actually will leave the UK)? Thank you