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TaxRobin
TaxRobin, Tax Consultant
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Experience:  International tax
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I have a client who moved to the Netherlands on 03.03.18 and

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I have a client who moved to the Netherlands on 03.03.18 and worked there until 02.06.19. She came back to the UK to work from 03.06.19. She doesn't own a home in the UK as she lives with her parents. She spent 40 days in the UK during 2018/19. Is she considered non-resident in the UK for the 2018/19 tax year, and can use the Spilt year treatment for 2019/20? So only the income that she earned in the UK from 03.06.19 needs to be declared in her tax return? She has paid tax on her Dutch earnings for the time she was resident there.
Many Thanks

Hello and thank you for allowing me to assist you.

Yes she can. Split Year Treatment is a tax rule for expats leaving or returning to the UK during the tax year. The rule divides the year into two parts – for one part the expat is non-resident and for the other, UK resident.

https://www.gov.uk/tax-foreign-income/residence

Customer: replied 18 days ago.
Thank you - can I just clarify then then I do not need to declare any of her Dutch earnings on her UK tax return for 2019/20?

Correct

TaxRobin and 2 other Tax Specialists are ready to help you
Customer: replied 18 days ago.
Thank you

You are most welcome