Skip to main content

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

Posted Mon, 14 Oct 2024 10:12:17 GMT by kywk20
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.
Posted Tue, 22 Oct 2024 13:37:35 GMT by HMRC Admin 19 Response
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.

You must be signed in to post in this forum.