Split year treatment

Hi HMRC, I am a bit confused by Case 4 (RDRM12150) and 8 (RDRM12270) of split year treatment. I am a tax resident in 2023-2024 but not in 2022-2023; and I have no tie and never been to UK before the split year date. I have no property owned worldwide but just rented one in UK from 1 Aug 2023 to now. My question is: can I both meet the criteria for Case 4 and Case 8 (for split year from 1 Aug 2023)?? Thanks. Best Regards, Ed

Hi, 
You can only meet 1 case for splt year treatment in any 1 tax year.
Thank you.

Hi HMRC, Thanks for your reply. However, in Box 3.1 of SA109, it asks me to put a "X" if more than 1 case of split year treatment applies. Is it mean that there is chance that I could meet more than 1 case, please? Thanks. Best Regards, Ed

Hi Ed Leung,
Yes, and you then give details of which cases apply to you.
Thank you.