EIM42860 | Residence or employment in the United Kingdom: employees resident and not resident 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 EIM40101 onwards apply as though the resident and not resident parts of the year were separate tax years

• the results for each part should then be added together to obtain the total liability for the tax year.

But see EIM33052 as regards terminal leave pay.

Where there is Capital Gains Tax liability, see CG25700 onwards.