Hi,
The 365 day period for determining residence, can only be in the past, as it's not possible to predict, whether you will be resident at a future date.
The 365 day period can be over two tax years eg. 22/23 and 23/24. It cannot be over 24/25 at this time, as they are future dates.
The guidance at
RDRM12080, relates to split year treatment and is not the same as the automatic tests.
You would only consider this guidance if you were already considered resident in the UK for the whole tax year, having met the requirements of the guidance at
RDRM11300 onwards.
It would be at this point, a future date can be considered.
Thank you.