So, it's a little bit complicated... All advice gratefully received, even if it is to whom I should actually ask these questions!
I am non-resident for tax as I work in Africa, employed by a European charity. I was NR for the tax year 2008-09 then back in the UK, then NR since October 2011. I had split year treatment for 2011-12, and will be out for the full 12-13 tax year.
I am expecting DC2, and want to come back to UK for my maternity leave (or at least a significant portion of it) which is six months. I am confused by the 90 day rule, and the 183 day allowance as I can't work out when each on applies, and if it makes a difference that I won't have been NR for two full consecutive tax years. I also wondered if it makes more sense to be resident for the six months and pay tax on my mat pay, and whether I can apply for split year treatment again when I return to work (all being well) in September?
FYI, I have private health care etc etc so am not proposing to come and be a burden on the state during my leave, but there's no way I would deliver a baby in the country where I work!