SRT Split year treatment case 4

I am considering a return to the UK towards the end of 2024 when I would hope to claim Case 4 treatment. I will have only one sufficient tie, the work tie, for the overseas part of tax year 24/25. Tax year 23/24 will be my fourth consecutive non-resident tax year. I want to check on the maximum number of days I can be present in the UK at midnight in the overseas part of the year 24/25?

Hi PF340,
HMRC cannot comment on future events as plans and/or legislation can change.
Thank you. 

Not a helpful answer - of course, the legislation can change. I'm interested in the circumstances I set out, and let's assume the legislation doesn't change. If it does change, I may or may not change my plans. How many days can I be in the UK in tax year 24/25 and claim Case 4 treatment, if I return in October, or November, or December 2024? Alternatively, let's assume it's all happening now. So, I have been non-resident the last four tax years. I intend to return to the UK between now and the end of the calendar year. I have already worked more than 40 days in the UK since the start of the tax year, but that is my only sufficient tie this year. If I return before the end of November, what is the maximum number of days I can have been in the UK this tax year, in order to validly claim Case 4 Split Year Treatment on return? And what is the number if I return in December instead? If you don't understand the question or know the answer, I'd be much obliged if you would refer it somebody who does. Original question - I am considering a return to the UK towards the end of 2024 when I would hope to claim Case 4 treatment. I will have only one sufficient tie, the work tie, for the overseas part of tax year 24/25. Tax year 23/24 will be my fourth consecutive non-resident tax year. I want to check on the maximum number of days I can be present in the UK at midnight in the overseas part of the year 24/25?

Hi,

HMRC cannot determine your residence as this is for you to determine based on the guidance available. You may therefore wish to review guidance at:

RDR3 Statutory Residence Test

RDRM12000 - Residence: The SRT: Split year treatment

Thank you.