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Posted Fri, 17 Nov 2023 12:07:37 GMT by
The permitted days in the UK are shown in table RDRM11520, with adjustments for the different numbers of ties. Table RDRM12070 gives the limit for amended days in the UK for split year treatment based on date of departure but doesn’t make any adjustments for ties. How is the maximum number of days calculated for split year treatment where ties are applicable please? Is the total from one adjusted by the applicable fraction of the other? Thank you.
Posted Tue, 21 Nov 2023 16:11:15 GMT by HMRC Admin 8 Response
Hi,
You will   need to look at both the lists in conjuction with RDRM11150
Thank you

 
Posted Tue, 21 Nov 2023 16:23:38 GMT by
Thank you for your response. I don't see any mention of ties in RDRM11150 so don’t know how it’s possible to apply them based on that document. Could you please explain which bit shows how to do this? Thanks.
Posted Wed, 22 Nov 2023 14:11:38 GMT by HMRC Admin 10 Response
Hi
As you had referred to RDRM12070, you had to have the sufficient hours to qualify and rdrm11150 was the link to make sure you met that as both need to be reviewed together to meet case 1.
Posted Wed, 22 Nov 2023 14:36:20 GMT by
I’m not asking whether I qualify or not for split year treatment though, which is why I’m confused. The number of days I can spend in the UK in a full year is limited by the number of ties I have. How does the number of ties I have affect the affect the time I can spend in the UK during split year treatment? Surely this is independent to the amount of hours I’m working, which I keep getting referred to, as that would give me a maximum, with the number of ties reducing that further?
Posted Fri, 24 Nov 2023 08:53:04 GMT by HMRC Admin 25 Response
Hi Jon T,
The table at your original question from RDRM11520 is for the years prior to arrival.
For the year of arrival, for split year treatment you would then look at which case you are applying under:
RDRM12000 - Residence: The SRT: Split year treatment: Contents
Thank you. 

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