Split year treatment

Is it right to say that the split year basis won't apply if an individual intends to come to the UK for a period of less than two years? In that instance are all income and gains made in the tax year of arrival (even if made before the date of arrival) subject to UK tax? What's the logic in the split year basis only applying if there is an intention to stay permanently or for more than two years? Just curious....

Thank you.

Comments
There is 1 comment. Login or register to view it.

Depends when they arrive

paras007 |