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Posted Mon, 21 Feb 2022 18:09:07 GMT by SLSY
Hi, I moved to the UK from overseas since 28 May 2021, I am considered as tax resident for tax year 2021/2022. Apart from this, I should meet the requirements for the Split Year treatment. But, I am not sure the date of split year treatment. My case will be following. 1. I rent a flat in UK before I come to UK. And signs a 12 month lease starting on 23 April 2021 (Starting to have a home in the UK only) 2. Due to Covid, I delay my schedule and arrive UK on 28 May 2021 My question is the date for split year treatment will be 23 April 2021 (the date start to have home in UK) or 28 May 2021 (the date enter UK) In between this period, I have oversea income 1500 pound (receive on 15 May 2021 by previous employer), so I want to know whether this 1500 pound treat as income of UK part when I apply split year treatment. Thank you. B.regards Mr. Sy
Posted Tue, 22 Feb 2022 09:43:46 GMT by HMRC Admin 17

Hi,
 
You will need to check and see which case of split year treatment you qualify for to determine the date from which this applies.

Please see further guidance here regarding the split year cases:

Residence, Domicile and Remittance Basis Manual   . 

Thank you.
Posted Thu, 24 Feb 2022 17:41:33 GMT by SLSY
Hi, I have checked the case of split year treatment given, I meet the criteria of case 4 split year (RDRM12160), thus the UK part of tax year will be started the date I have only home in the UK. However, I want to have more guidance for the meaning of "only home in the UK". I signs a 12 month lease (rent a flat in UK) starting on 23 April 2021 before I move to UK, actually I only moved to the UK from overseas since 28 May 2021. In this case, the date I have only home in the UK will be I moved to the flat in UK physically (28 May 2021). As between 23 April 2021 to 27 May 2021, I am still stay oversea (not in England). Please advise if my understanding is incorrect. Thanks a lot
Posted Tue, 01 Mar 2022 09:52:30 GMT by HMRC Admin 17

Hi,
 
Please see guidance here as to what is classed as a home for residence purposes :

Residence, Domicile and Remittance Basis Manual    .

Thank you.

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