UK Income declaration?

Hi folks,
Can a put a scenario on the board for you to clarify?

A person worked in and was resident in England and had paid taxes etc in england for 2 years ending summer 2006.
This same person then established business in ireland.
Person is doing returns and sees Uk income to declare on the returns questionnaire.
Is this declarable if taxes have already been paid to "her majesty".

On the basis that you qualify for split year residence in 2006, no.