Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Sat, 02 Mar 2024 22:50:45 GMT by Hobbin24
I have determined that I will be a non-resident for the tax year 2023-24 according to the RDR - SRT notes, as I did not work full-time in the UK for any period of 365 days, which falls in the tax year, with the 365 days ending no later than 5 April 2024. However, if I look forward to the next tax year 2024-25, it is possible that I may meet the 3rd automatic UK resident test, but I will not know this for sure until March 2025 which is past the tax filing date for the 2023-24 tax year. Please confirm that any 365-day period that ends in the next tax year 2024-25 cannot be used for the 3rd automatic UK residence test for the tax year 2023-24. I am asking this question in view of the two points mentioned below that have added to my confusion. A similar question was posted on this forum under the subject "third automatic UK residence test" (26/01/2024 5:55 PM) and the reply by HMRC Admin 19 (31/01/2024 3:39 AM) states that the 365 days must be in the past. Another similar question was raised under the subject "becoming a UK tax resident at the end of the tax year (Sascha, 20/01/2024 6:39 PM) and the reply by HMRC Admin 5 (23/01/2024 10:00 AM) states that the 365 days period is in the past. In contrast to the above HMRC replies, it seems the 365 days period can be in the future according to the example for Andrea given in RDRM12180 - Residence: The SRT: Split year treatment: Case 5, where her 365 days full time work period extends into the following year 2014-15 and Andrea claims and determines that she is UK resident in 2013-14 under the 3rd automatic UK resident test.
Posted Tue, 05 Mar 2024 12:38:45 GMT by HMRC Admin 8 Response
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.

You must be signed in to post in this forum.