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  • RE: Split year treatment

    Hi HMRC Admin - I will return to the UK after 34 years working overseas in Bahrain to retire. I have a home in the UK and pay income tax on investments in the UK but am non-resident for tax purposes on my Bahrain salary. Bahrain also has a Double Taxation Agreement with the UK. Will I be eligible for the split treatment if I return midway during the tax year 2024-2025? The advice I saw online was : Split year rules that may apply in a year of ARRIVAL (ie a tax year of UK residence following a tax year of non-UK residence)The individual ceases to work full-time outside the UK, having been non-UK resident in the previous tax year because he/she worked full-time outside the UK, and having been resident in the UK in one or more of the four tax years before that. Income/gains are taxable from the cessation of full-time work outside the UK (but non-taxable up to that date) The last part confused me as I have not been living in the UK for 34 years.