Split Tax Residency (Moving to UK from Oversea)

Hello, I never been a UK resident or TAX resident and I'm planning to move to UK and work as full time employee in December 2024 (let's say Dec 1st), However my wife and kids moved to UK on August 1st ( started her job and started renting the house). The question here is following: How many days I can spend it UK before my relocation, in order to be able to apply for split tax residency? Spent 20 days from April 5- August 1 (0 Ties) Spent 50 days from August 1- December 1 (2 ties, let's say family and home) From Dec1-April 5 will be full time in UK (3 ties, family, home, work) Which means I spent 70 days in total before I move to UK. How to properly count the days? I'm aware about this table B https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm11520 and this https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm12150. Question is which column should I use? 120 days (because two ties before relocation) or 90 days (because 3 ties at the end of tax period)?

Hi,
We can only provide general information and guidance in this forum. For an answer to a detailed question of this nature, you would need to contact our Self Assessment team or seek professional advice. 
Self Assessment: general enquiries
Thank you.

Not HMRC...the period after you arrive "permanently" is not relevant re sufficient ties, in arriving "permanently" and claiming split year from that date you are saying "until this date I was not tax resident, but now, hey, im here, im now treated as UK tax resident from this date (even though you dont "technically" become fully UK tax resident until the following year) and am liable to UK tax on my worldwide income and gains from this date"...ties are only considered when none of the autormatic residence or non residence tests are met, in claiming split year you are effectively saying I am tax resident from the date of arrival Therefore, the visits allowed prior to maintain non residence prior to this date are determined by the number of ties at that time...hence the year is "split"