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Split Year Treatment

Answer
Kenneth123
Posted Mon, 15 Apr 2024 13:13:05 GMT by Kenneth123
Hi HMRC admin, I moved from Hong Kong to UK on 6th May 2023. From 6 May 2023 to 30 Jun 2023 (56 days in total): I lived in my sister home On 30 Jun 2023: Sign a tenancy agreement with effective date on 1 Jul 2023 In the period of 1/5 - 30/6/2023 - I had 1 tie (spend 16 or more nights in the home of a close relative) in the sufficient tie test. According to RDRM11520 (Residence: The SRT: The number of ties), 2 ties should be required for me to become tax resident for 2023/2024. I qualify for RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only. If I apply for Split Year Treatment, may I know which date should be the start date for my UK part of tax? Date of arrival (6/5/2023) or Date of moving in to my home (1/7/2023)? Kind Regards Kenneth
HMRC Admin 10 Response
Posted Tue, 23 Apr 2024 08:48:13 GMT by HMRC Admin 10 Response
Hi
The day you arrive.

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