Split Year Treatment for UK Expats

[@lewisd30088]

Hi, I know this is an old video so perhaps its changed but you could please clarify the information at part 2:24... You mentioned having to be out of the UK for 3 years to benefit for split year treatment on the year of return... This 3 year rule, is it only relevant to split year treatment? Or do you have to be out of the UK for 3 years to not be liable for UK tax? If I left for less than 3 years, I wouldn't be liable for UK tax for the period I was away on my return?

[@TheLivingWorkingAbroadShow]

Hi Lewis. The ‘law ‘ hasn’t changed but HMRC can apply and interpret. For example in 2022 post Brexit they have written to many expats questioning their tax return non residency claims. The split year reference is referenced to split year only. If you claim a split year out and then back in. The principle is to be non resident for a full uk tax year. Less than 3 full years has a risk for reassessment on return. Generally this is not applied. The more tax years pass. The country of tax residence can also be a factor

[@lewisd30088]

@@TheLivingWorkingAbroadShow Appreciate the response. When you talk about being reassessed on return, this would only be for the year of return right? For example, they wouldn't go back over your past 2 years if you had been a genuine non resident for those 2 years (tax years) and reassess your status retrospectively (and therefore demand tax for those years)?