Moving abroad in 2026/27: your flight date does not automatically split the tax year

Moving abroad in 2026/27: your flight date does not automatically split the tax year

Split-year treatment follows statutory conditions, not a chosen moving date. Establish whole-year residence, test every relevant case and retain evidence before treating overseas receipts as outside U ... (to read the remainder of this article, please log in below.)

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The archive covers several tax years. Check publication dates and current rules before relying on older guidance.

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