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Posted Tue, 02 Apr 2024 08:29:46 GMT by Win C
I am BC and will move back to UK from Hong Kong on 30 Apr 2024 (arrival date). Was not born nor live/work in UK before. Currently I am Hong Kong tax resident as I live, work and pay tax in Hong Kong for all years. The only UK income I have is UK bank interest income received since Sep 2023 (derived from 1 year fixed term deposit with interest income rec'd amount less than personal allowance). After arrival in UK, I will stay in an apartment (rental) and not yet have a job in UK at this stage. I believe I don't pass statutory residence test for tax year 2023/2024 hence not uk tax resident for 2023/24, but expected to become UK tax resident in 2024/2025. I shall meet all conditions in split year treatment case 4 in 2024/2025 hence qualify to apply for split year treatment in 2024/25. May I know which of following date should be the start date of UK part (i.e. start date of having UK home) in 2024/25 for filing split year tax assessment? 1. Arrival date in UK - 30 Apr 2024 2. Date of signing rental agreement - early/mid Apr (tbc - remote rental & in progress of negotiating terms with agent) 3. Start date of apartment letting - 8 May 2024 (confirmed - current tenant will move out in late Apr. I will stay in airBnB before move in. 8 May 2024 is the date I am able to actually move in legally which will be stated on rental agreement)
Posted Tue, 09 Apr 2024 12:14:16 GMT by HMRC Admin 32

Please refer to guidance at:

RDRM12160 - Residence: The SRT: Split year treatment: Case 4: The overseas and UK parts of the tax year

Thank you.

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