Can split year treatment apply to maternity pay

Can split year treatment apply to maternity pay

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Does anybody know if split year treatment can apply to continuing maternity pay paid after date of departure from the UK or does it remain taxable as earned prior to departure ?

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By Portia Nina Levin
12th Jan 2015 10:55

Split year treatment is not relevant

Your question is simply is it taxable.

General earnings of a non-resident employee are  taxable if they relate to duties performed in the UK (ITEPA 2003, section 27). I do not envisage there being a treaty that will interfere with that proposition.

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