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  • RE: Split-year Treatment

    Dear HMRC Admin, I am currently self-employed in an EU country and I'm preparing to relocate to the UK after a 3-year period of non-residency. As part of the process to determine eligibility for the split year treatment, I see that both case 4 and case 8 align with my situation and I have a question I would like to address. I'd like to understand whether being granted the split year treatment would mean that my UK tax liability would solely relate to the worldwide income starting from the date I meet the criteria, and whether if any other income earned during the overseas part of the year would remain exempt from UK taxation, particularly given that it has already undergone taxation in the country where I am currently residing. I greatly appreciate your assistance in clarifying this matter. Best regards, Fredrick Galmerin