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Posted Sun, 17 Dec 2023 06:04:07 GMT by
I am seeking clarity on split year treatment for case 6. To apply, the guidance states that one must be resident in the UK for one or more of the four years prior to the non-resident year before the return year. Does this one or more years include the year of departure - which would have been a split year (under case 1). In simple terms, is a departure split year regarded as a resident year, non-resident year, both or neither?
Posted Thu, 21 Dec 2023 11:32:15 GMT by HMRC Admin 25
Hi JohnJones,
The year of departure would only count if your were actually classed as UK resident for that year.
Thank you.
Posted Sat, 23 Dec 2023 10:12:36 GMT by
Hi I’m sorry, I don’t fully understand the answer. I left the UK to work overseas on 1 November 2021. For the tax year 2020/21, I was fully UK resident. For the tax year 2021/22 I was resident in the UK from 6 April 2021 to 31 October 2021 and non resident from 1 November 2021 to 5 April 2022. For the purposes of split year case 6 determination, would HMRC regard me UK resident for 2021/22 or, because I left the UK part way through, would I be regarded as non resident for 2021/22?
Posted Fri, 05 Jan 2024 18:19:08 GMT by HMRC Admin 20
Hi JohnJones,
HMRC cannot advise you on that as it is for you to determine your residence based on the guidance available.
Please also refer to RDR3 Statutory Residence Test.
Thank you.
Posted Tue, 13 Feb 2024 14:54:14 GMT by
Hi I have read the guidance and unfortunately it is not clear. I have also read the prevailing legislation - Schedule 45 of the Finance Act 2013 - is also ambiguous. Is there anyone in HMRC I can discuss this with? Thank you in advance
Posted Fri, 16 Feb 2024 11:47:57 GMT by HMRC Admin 5
Hi JohnJones

If you need additional advice, you will need to contact our self assessment helpline on 0300 200 3310, or seek professional advice.

Thank you

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