Split year treatment & Maternity Period

Split year treatment & Maternity Period

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Hi There, we have a tax return to prepare where the client only has PAYE income and a small amount of interest income.

She left the UK on 1st October 2014 - the first day of her maternity period, but was still on the employer's books for c. 12 months until 6th October 2015 and paid during that time. She did not start working in the new country (NZ - her country of birth) until 5th October 2015.

Does this qualify for split year treatment and if so what case? Also, would she be due any refund on tax deducted from employment?

Thank you for your help.

Regards,

Gary

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By Tim Vane
27th Jan 2016 10:29

Follow the process. Ascertain her residency for 14/15 using the SRT. That will indicate whether split year can be used. That in turn will allow you to compute her liability. That in turn will answer your final question.

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