Split year treatment
We do not deal much with foreign tax matters so apologies if this is basic stuff! Could someone please confirm that split year treatment would apply:
A UK domiciled client has been working in UAE for a number of years and intends to return to the UK part way through 2013/2014. Would split year treatment apply from the day he returns and his UAE earnings in 2013/2014 would not be subject to UK tax?
If he goes to a different EC Country from UAE for whatever length of time and then comes to the UK would split year treatment also apply from the day he returns to the UK and his UAE income is not taxed in the UK?
Thanks!



Split year treatment is