Split year - working out day count on return to UK

Hi team. I’m an offshore resident looking to return to the UK. My tax advisor has suggested I would fall under case 6 in the split year tax residency guidance (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm12220). He has told me that if I return to the UK on 1st October I would have been allowed to be in the UK a total of 52 days from April 2024 until 30th September - could I double check this is the correct way to read the guidance. I was a bit confused and worried it might be that I would have to stay until the end of October to get the day count allocation of 52 days. Thanks!

Hi,

Unfortunately, we are unable to provide specific advice tailored to individual circumstances on this forum. This forum is for general queries only and is intended to help you self-serve. You can contact our Income Tax team for advice.

Income Tax: general enquiries

Thank you.

Ok thank you. Could I ask a question which would not be specific advice to an individual circumstance. Could I ask if I am reading the guidance correctly (guidance: https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm12220). Would it be correct in saying the guidance here states if the conditions are met, someone returning on the 1st November could have spent 60 days in the UK ? Thanks!

Hi HighFlyingBirds,
60 days is the maximum number of days you could spend in the UK prior to arriving on 01/11.
Thank you. 

Thank you