EIM42860 - Residence or employment in the
United Kingdom: "split year" treatment
Extra-Statutory Concession A11
Employees resident and not resident in the United Kingdom in
the same tax year
Where the employee is treated as resident and not resident for
different periods of the same tax year:
- the instructions at
EIM40101 onwards apply as though the
resident and not resident parts of the year were separate tax years
and
- the results for each part should then be
added together to obtain the total liability for the tax year.
But see
EIM33052 as regards terminal leave pay.
Where there is capital gains tax liability see CG25700
onwards.
