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Split year treatment

Split year and pension income

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I have a client who was non resident for many years, returning to the UK on a permanent basis in 2021/22.  We are claiming split year treatment as client returned to UK half way through 2021/22.

Client receives pension income (civil cervant pension) which is taxed at source and a P60 received (120K M1 tax code - tax deducted works out at just under 20%)

I've dealt with split year before, but never with pension income.  I believe the pension is to be apportioned between the non-res/uk resident periods and ALL the tax deducted to be entered onto the return.  Am I right or have I got this wrong?


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By Mitch
24th May 2022 11:57

You will need to declare UK income for the whole year and non-UK income for the part of the year when UK resident.

The income on the UK pension P60 will need to be declared in full - no need to split it.

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Replying to Mitch:
By Manchester_man
24th May 2022 17:11

Just realised actually, it’s a civil service pension so it’s taxable in the Uk even for non-res.

Sorted now thanks

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