D from London

Hi HMRC Admin - Split Year Case 3 and DTA with Australia I am a UK resident taxpayer who is migrating permanently to Australia later in the 24/25 tax year. I will have Split Year treatment under Case 3 for UK tax year 24/25. For the latter period of 24/25, I will be both tax-resident in Australia, and tax resident in UK subject to UK Split Year treatment. I understand that UK pension payments (UK SIPP flexi-access drawdowns) in this period are taxable in both countries, however that I can apply to HMRC for relief under the DTA for this UK pension income (for UK non-resident part of the split year when I am resident in Australia). My question: - Under the DTA can I claim Full Relief (rather than partial relied or credit relief) for the UK pension payments in the non-resident part of the split year? - The mechanism to claim relief: can I apply for a NT tax code using Form “Application for relief at source from UK Income Tax“ (after the pension is in payment) instead of claiming after the event using Form85 / Self-Assessment? Many thanks in advance for your help