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Basis of assessment of State Pension

Meaning of "full amount accruing" (s578 ITEPA 2003)

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I'm asking this not to be pedantic but for a claim under the split-year treatment for UK residence.

If State Pension is payable from 11 April 2016 (the date from which the weekly rate applies), when an exemption claim is made for the period of non-UK residence, strictly speaking, should it include the period 6 April to 10 April 2016 (i.e. at the 15/16 rate)?

In practice I suppose nobody cares, but my client wants to know.

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