Case 3 (Split Year)

I have a question regarding one of the requirements to be eligible for split-year treatment under Case 3 ("Ceasing to have a home in the UK"): “From the point the individual ceases to have a home in the UK they must spend fewer than 16 days in the UK”. (1) Can an individual spend these 16 days in the UK at either a friend's or family member's home or would doing so breach the requirement to “cease to have any home in the UK for the rest of the tax year.”? (2) Is a “day” for the purposes of “must spend fewer than 16 days in the UK” considered a day of UK presence if an individual is in the UK at midnight or does spending anytime in the UK on that day count?

Are you able to provide a view on this question please?

Hi,

You can stay at a friends or family members home. It is just your own home that would make this exempt. 

If you are in the UK at midnight on any day after you have been classed as leaving, this counts as one of the 16 days.

Thank you.

Thank you for your help.