I have a client who worked in the UK full time from 6 April 20 to 10 October 20. He then left the UK to work full time in Saudi Arabia from 12 October 20 and will probably return in May 2022. From the time he left in October 2020 he spent 10 days in the UK in December 2020 on a Christmas break with his family. Will he: 1. Be able to claim split year treatment in 20-21 for the period he moved to Saudi i.e. 12 October 20 to 5 April 21? 2. Will he be able to claim non residence status in the UK in 21-22 - he will be working full time in Saudi and will spend about 15 days on holiday in the UK in 2021-22 Covid travel restrictions permitting. Thank you Aidan Smyth
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What nationality are they? Where were they before 6th April 2020? Have you checked the SRT? My view is no as absence from UK is very short. But i might change my mind on provision of further information.
I did read the SRT and HMRC manuals RDRM and thought he may qualify as a leaver under Case 1?
There's a possible trap that, technically at least, non-residence in 2021/22 may need to be under case 3 to get the split year treatment in 20/21. See RDRM12030 re prioritisation (if relevant) and https://www.accountingweb.co.uk/any-answers/case-6-split-year-treatment for a discussion of the issue.
As ever, make your own mind up. Relying on answers from a public forum is not sound thinking. Even though I was one of the two contributors to the thread I have linked to, the answer we reached (if indeed we reached one) sits uneasily with me. I haven't had cause to think about it in real life (ie other than on that thread). If it came up in real life, I would take the issue seriously and seek to reach an answer; I wouldn't rely on that thread for the answer, but I would reread it to remind myself of the issue. (I hope that makes sense. It should do, IMHO, for anyone that uses an open forum.)