UKAUQuery

Hi HMRC, I have a question about the Personal Tax Free Allowance of £12,570 and whether the allowance is pro rata'd where the split year treatment applies. Scenario: - UK Tax Resident for 2023/24 - Partial UK Tax Resident for 2024/25 (moving overseas). For example, UK Tax Resident from 6 April 2024 to 31 August 2024. - Relocating to Australia, so would be a tax resident in Australia after this period From what I understand, based on the split year treatment, I would need to pay tax in the UK on income earned between 6 April 2024 to 31 August 2024. My question is - am I able to claim the full Personal Tax Free Allowance of £12,570 for this period? Thanks.