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  • Split year treatment and seafaring

    Hi, I was living in Canada on a 2 year working holiday visa, where I worked in construction, but moved back to the UK on October 1st 2022. Since then I have been employed as a seafarer, working outside of the UK. I believe that I qualify for split year treatment under case 4- Starting to have a home in the UK only. I am unsure how to fill some parts of my return as I am unsure if I need to fill them for the Canadian and UK parts of the year, or just the UK part of the year. So far these parts are: Days worked more than 3hrs overseas- do I include my time at sea after I had moved back to the UK? Do I need to fill in the details of my Canadian employer even though I shouldn't be taxed on this due to split year treatment? Many thanks