SE42860 - 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 SE40101 onwards apply as though the resident and not resident parts of the year were separate years of assessment, and
• the results for each part should then be added together to obtain the total liability for the year of assessment.

But see SE33052 as regards terminal leave pay.

Where there is Capital Gains Tax liability see CG25700 onwards