Returning to the UK after being a non-resident : day-count / split year

Hi, I left the UK for a job in February 2023 (using the split year treatment) and only came to the UK for 20 days in the 2023-2024 UK tax year. I was planning on returning to the UK this October full time for work (transferring office with existing company) I was confused on how many days I can return to the UK this summer, if i planned to use split year treatment for my employment income from April - October this year. I was presuming it is pro-rated from April to when I return - October - so I would have roughly 50 total days allowance to come to the UK on holiday this summer - so if I use 15 days (don’t have enough holiday days to do more!) would that be ok or would coming to the UK before October mean I cannot use split year treatment when I return. Thanks! Richard

Hi,

You would need to review the guidance on statutory residence below, to ensure you don't exceed the maximum number of days allowed in the UK.  

RDR3: Statutory Residence Test (SRT) notes

Please also have a look at the ties onwards.  

RDRM11510 - Residence: The SRT: The ties test

The more ties you have, the less time can be spent in the UK.