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Split Tax Year and Personal Allowance

14/05/2019 13:03:16
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We had a member of staff who worked part of the year in the UK and part overseas and was allocated a NT tax code for the part of the year they were overseas. Do they get the full personal allowance, or just that relating to time in UK?

The tax code was 1185L and UK income was less than £11,850


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Re:Split Tax Year and Personal Allowance

15/05/2019 07:48:04
Hi,

You will not pro rata the personal allowance.

The personal allowance can be allowed in full when you return to the UK normally on a week 1/month 1 basis.

Please refer to the CWG2 link as follows:

CWG2: further guide to PAYE and National Insurance contributions

Please also refer to the following links:

PAYE Manual 11090

PAYE Manual 81545

PAYE Manual 81595

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