A UK resident intends to leave the UK on 30th September 2020 to work full-time abroad for 3 years approx. She will be paid by the same UK employer into a UK bank account, until her employer establishes an overseas branch, after which time she will be paid by the overseas branch . So her pay will be subject to UK tax and national insurance for 18 months approx. Will she still qualify for split year treatment from 1st October 2020, ie from when she starts work abroad?
If so when I file her S.A. return next year, would I split her UK P60 for 2020/21 and only declare her income earned in the UK, but declare her total tax paid per the P60, which will result in a tax refund? I have not dealt with a situation where the departing employee, continues to be paid by the same UK employer, so members' views would be much appreciated. Thank you