Split year treatment and only home definition

I am non UK domiciled and have never been UK resident under the sufficient ties tests, however I have a house in the UK which is owned jointly with my wife who lives there full time. I have been employed in SE Asia for the last 10 years, before that I worked full time in Australia, I have never worked in the UK. My current employment in SE Asia is on a rolling "6 weeks on site and 3 weeks off" contract and during the 6 week "on" period my employer provides accommodation at the work site, it is part of my employment contract that I reside in the accommodation provided and any costs are borne by my employer but I do not have a tenancy agreement as such. Over the last 10 years I have spent on average around 230 days per year at this accommodation and less than 90 days per year at my UK home. I will be retiring during tax year 2024/25 and expect to move to the UK around October time 2024, before that date I will continue to receive employment and investment income from non UK sources. I'd like to be able to get confirmation that I can apply for Split Year Treatment under "Case 4: Starting to have a home in the UK only". I'm not sure that my employer sponsored accommodation would be counted as a non UK "home". Please can you clarify

Hi,

We cannot confirm whether split year treatment will apply in your circumstances. This is an informed decision that you need to make, having reviewed and undertaken the statutory residence tests here:

RDR3 Statutory Residence Test

In the situation that you are treated as UK tax resident for the whole tax year,  you then need to follow the guidance on split year treatment. If you qualify for split year then you only report any foreign income for the UK part of the year. You can see guidance here:

RDRM12000 - Residence: The SRT: Split year treatment: Contents

If you do not qualify then you will need to report all your foreign income to the UK. Again, you can see guidance here:

Tax on foreign income

The following guidance will help you work out if split year treatment applies. In either case, a tax return is required.

RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only

Thank you.