Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Wed, 30 Oct 2024 15:47:28 GMT by Kitty_cky
For applying split year treatment and assessing the UK ties, I have the following questions: Conditions: (i) stayed over 183 days in the UK in 2023/24 and thus a tax resident (ii) stayed in a hotel for 80 days after arriving the UK (iiI) then moved in a flat with a lease (Case 8 start a new home in the UK) and stay for the rest of the tax year and the year after (iv) sold the home in overseas 60 days after moving in the flat (Case 4 start to have only home in the UK) Q.1 Are both Case 4 and Case 8 applicable? Q. 2 If the no. of ties are satisfied in both Cases, should I only report Case 8 as he split date of Case 8 is earlier than Case 4? Q. 3 If the no. of ties in Case 8 is satisfied but not in Case 4, should I only report Case 8 as Case 4 is not relevant? Thank you.
Posted Tue, 05 Nov 2024 17:06:14 GMT by HMRC Admin 33
Hi,
HMRC cannot advise you on this as your residence is for you to determine based on the guidance available.
Thank you.

You must be signed in to post in this forum.