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Posted Fri, 05 Aug 2022 07:42:57 GMT by Rebecca321123
I will qualify for split year treatment (Case 4 - Starting to have a home in the UK only) when moving back to the UK this tax year. Currently I have an apartment overseas where I live, and also a home in the UK. I will return to the UK on 15 October. The tenancy agreement on my apartment overseas ends of the 1 September, and extending the lease for 6 weeks is proving problematical, so I am considering an Airbnb rented apartment for this period. I will move here with my personal belongings for 6 weeks (until 15 October) before I return to the UK permanently. Will the Airbnb still be classed as my home, meaning that my split year date would be 15 October? I have read the SRT Guidance Note, and there doesn't appear to be any examples or guidance for this scenario.
Posted Fri, 05 Aug 2022 15:14:05 GMT by HMRC Admin 20
Hi Rebecca321123,

Under RDRM12150 - An individual will meet the only home test if they have only 1 home and that home is in the UK or, if they have more than 1 home, all those homes are in the UK.
As the AirBnB will be in the UK this will also count and this will therefore be the start of the UK residence.

Thank you.
Posted Thu, 11 Aug 2022 06:22:38 GMT by Rebecca321123
Yes, understood but my question still isn't answered. When I move from my overseas rented apartment to the overseas Airbnb (both in UAE), does the Airbnb still count as my overseas home? I would think that it does as this is my overseas home, and my belongings are there. Therefore, I will have an overseas home and UK home until 14 October, and on 15 October I will meet Case 4 as the UK will be my only home. Please confirm this is correct.
Posted Fri, 12 Aug 2022 10:30:33 GMT by HMRC Admin 19

Sorry,we read the AirBnB as being in the UK. As this will still be in the UAE, then it will still be classed as your overseas home. Your first day in the UK will be 15 October for your split year.

Thank you.

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