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A client (Irish Tax resident) moved from the UK to Ireland in April 2017. He is self employed in Ireland from April to December 2017. He submitted a UK tax return (self employed) for the year ended 5th April 2017. Can he claim split year treatment in Ireland? If not, does he include the 12 months UK income to 05/04/17 or just from 01/01/2017 to 05/04/2017?

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Asked on 2 November 2018 2:09 pm