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?