The Elman Wall Tax team have responded to a case study, in Taxation Magazine, on split-year treatment and whether this applies upon return to the UK having worked in a different country.

What is ‘split-year treatment’?
This is when someone moves in or out of the UK, because the tax year is usually split into 2 – a non-resident part and a resident part, they only pay UK tax on foreign income based on the time they were living here.

To read the full article and the Elman Wall reply, please click here

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