Maternity Pay when non resident taxable ?

Maternity Pay when non resident taxable ?

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The background is a Doctor left the UK on 31 July 2013 on maternity leave  for new full time employment abroad which would commence in February 2014 after the birth of the Doctors fist child.  A P45 was not issued by the UK employer in July 2013 because of Maternity pay entitlement which commenced 1 August 2013.  Consequently the maternity pay is included in gross Pay on the 2014 P60.  Am I correct is assuming the Maternity pay is not taxable as it was received post cessation of residence.  If so can I simply exclude from the figure in box 1 of  E1 and explain in white spaces.  I will also complete Residence pages to claim split year ?

Secondly could HMRC argue that this is UK taxable income as it was not in respect of duties performed abroad but earned maternity pay  in resect of a period when the Dr was resident.

Many Thanks.

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