What is Split Year Treatment?
A16: You are either resident or not resident in the UK for the whole of a tax year. However, by concession, the tax year is split in certain circumstances when you come to, or leave, the UK part way through a tax year. Where this applies, your tax liabilities on income which are affected by tax residence will be calculated on the basis of the period of your actual residence here during the year. This has the same effect as splitting the tax year into resident and not resident periods. The notes that accompany the Non-Residence Self-Assessment supplementary page will help you determine whether you qualify for Split Year Treatment.
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- What is Split Year Treatment?
