I have a client - husband and wife who moved to the Phillipines In late January 2020 - Hence why i am late doing his tax return (I have not seen or heard from him until recently)
At the moment I am doing his 2019/20 return for which he was non resident - although split year treatment might be available as he was in the UK for less than 16 days in 2020/21 - I just need to ask him if he ceased to have a UK home in the year.
His income is all property and trade (hotel) - I have been mulling it over and am I correct in thinking that all of this income will still need to be put on his UK tax returns as it is income arising from a source in the UK.
He should in theory now be submitting a return in the phillipines (unlikely!) if he is paying tax abroad I can claim double tax relief.
Sorry if I have rambled - I am hoping someone will either tell me the above is complete nonsense or I am on the right track