Split Year Treatment - case 8 - Starting to have a home in the UK

I am confused with the definition of "have a home". My friend moved to a UK home on 15 August 2023. This UK home was rented for one-year period. The tenancy agreement was signed on 5 May 2023 and became effective for the period from 1 June 2023 to 31 May 2024. He was able to live at this UK home since 1 June 2023 but somehow he moved to it on 15 August 2023. The Split Year Treatment - Case 8 applies when he starts to have a home in the UK. I am not sure which date should be adopted for "start to have a home in the UK". The move-in date 15 August 2023 or the start date of the tenancy agreement 1 June 2023? For your information, throughout the whole tax year, he has an overseas home, so I believe that Case 4 would not apply to him. Thank you for your assistance, Cheers.

Hi,
We cannot advise you on the terms of residence and which case to apply under as this is for you to determine based on the guidance available.
Thank you.

Hi Officer, Thanks for your reply. I understand I should determine which case to apply by myself. I have determined that Case 8 "start to have a home in the UK" would apply. However, I am not sure which date I should use as the start date to apply this case. The tenancy agreement start date, 1 June 2023, or the arrival date, 15 August 2023? Can I use the arrival date, because as per my understanding, "home" should imply that I spend time at there, so as long as I start to spend time at there, it would mean that the place would start to become my home. Does it make sense?

Hi,
In relation to split year cases 4 to 8, the split year date means the final day of the overseas part of the year for that case. Please refer to the guidance below, and following pages, for information on cases 4 to 8.
RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only
Thank you.