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Posted Tue, 05 Apr 2022 22:25:36 GMT by gorwai88
Hi All I am little confused regarding case 8 and need some help, thanks in advance!! For example, let's say I permanently relocate to UK on August 1st and will live in a rental with long lease, and sell/rent out my place in our original country (i.e. my only home will be in UK starting August 1st), before that I have no ties in the UK and did not stay in the UK from Apr 6 to Jul 31. I think it's quite straightforward that I qualify for case 4 with the split year starting on August 1st. However, the tricky part is in order to secure a good rental home, my lease actually started on Jun 1st. (yes I will be paying 2 months rent but not be living there at all). Does this move my split year date to Jun 1st due to Case 8? I would not call that a "Home" given I am not even there, but technically it is a rental under my name. If this does indeed move my split year date to Jun 1st, then I wonder what about people with "Buy to Lets" but it is not rented out yet.
Posted Fri, 08 Apr 2022 10:19:19 GMT by HMRC Admin 20
Hi gorwai88,

Please see guidance on the meaning of home:
RDRM13030 - Residence: The SRT: Annex A: The second automatic UK test and the context of a 'home'
RDRM13040 - Residence: The SRT: Annex A: Why the meaning of 'home' matters for the SRT
This should help you work out which case applies.

Thank you.
Posted Sat, 02 Jul 2022 15:46:59 GMT by oscaryy
Dear HMRC, I am not sure if I am treated as case 4 or case 8 for split year treatment. I am a Hong Kong permanent resident and had no tie in the UK. I arrived at the UK on 01Aug2021 with BNO Visa. I rent a house with one year lease agreement starting 21Aug2021 and stay in the UK till now. I guess I am qualified for split year treatment, but, I don't know which case, 4 or 8 is more appropriate. I guess my UK part of the tax year started from 21Aug2021 but not 01Aug2021. If it is the case, dose it mean that all the income before 21Aug2021 is not taxable? Thank you very much.
Posted Tue, 05 Jul 2022 08:31:24 GMT by HMRC Admin 17

Based on the information you have provided, Split Year Treatment would apply under Case 4, and the UK part of the year would
commence 1 August 2021.

Ultimately, however, it is the responsibility of individuals  to establish their own residence status/split-year treatment eligibility, based on the
RD3 guidance, and to complete the Residence Pages (SA109) accordingly.                   

See link:

RDR3: Statutory Residence Test (SRT) notes    .    

Thank you.

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