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Posted Sat, 03 Aug 2024 17:41:21 GMT by BB-54
Hi, Could you please clarify what is mean by 'ceasing to have a UK home' for Split year Case 3. If a person owns a home in the UK and leaves that home to live overseas in another home that they own, does that mean they cease to have a home in the UK - because they are no longer living there. Or do they have to actually sell or rent out the UK home in order to be regarded as 'ceasing to have a home in the UK'? Thanks.
Posted Tue, 06 Aug 2024 10:29:35 GMT by HMRC Admin 17 Response

Hi ,
 
If you still have a house then you still have a home in the UK, even if it is rented out. 


Thank you .

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