Split year start date

Hi, I am planning to move to U.K. and start earning income in UK from Jan 2025. My husband already in UK in 2024, he rented an apartment and included me as one of the tenant. I will visit him in Sept for 23 days. Then I go back to my home country. I still have my job and rented apartment in overseas before I go to U.K. in Jan 2025. Hence, I can apply split year, but when will be the date I need to declare income for tax purposes? Is it the date I visit UK in Sept, the date the tenancy agreement start in Aug or the date I start my job in U.K.? Thanks.

Hi,

You will need to review the guidance on residence and take the statutory residence tests at RDR3:

RDR3 Statutory Residence Test

The days spent in the UK on holiday, will count when calculating your days in the UK. This test will determine your residence status. You will then need to look at section 6 in relation to split year. If the split year applies to you, it will commence on the day you arrive in the UK. Split year treatment can only be claimed in a Self Assessment tax return.

Thank you.