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Hi, I have been offered a job in the Cayman Islands starting in August 2023 and had a query about the split year treatment rules. I understand that for the 23-24 tax year I would be considered a UK resident and should be entitled to split year treatment (case 1), with remaining the the Cayman Islands in the 24-25 tax year one of the conditions. On the off chance that I don't remain in the Cayman Islands for the next full tax year 2024-25 (e.g personal circumstances change and I need to move back to the UK), will I then be required to pay UK income tax on what I have earned from the start of my employment (Aug 23) as I no longer met the split year case 1 requirement of being a non-resident in the 24-25 tax year? Thanks.