split year treatment

split year treatment

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I have a client that was resident abroad for a few years and qualified as non-resident for UK tax.  Returned home to the UK summer 2014 and was going to claim split year treatment on his return.  No issues there.  But he tells me he has now gone abroad again and will be away until at least May 2016 so again will qualify for non-residency under the various rules.  However, I have never claimed 2 split years on a return before.  Not sure how to do it or even if it is an allowable claim.  Does anyone have any advice on this?  Is it a goer?  If so, how would I show it on his return?

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By nogammonsinanundoubledgame
13th Feb 2015 09:44

Among the conditions for split year treatment to apply are:

1) That without split year treatment you would be UK resident in the year in question

2) If not UK resident in the previous year, you must be UK resident in the following year.

3) If UK resident in the previous year, you must not be UK resident in the following year

4) Split year treatment must not apply in an adjacent year.

So no, on the facts stated it would appear that split year treatment would not apply to your client at all.

With kind regards

Clint Westwood

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