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Posted Fri, 13 Oct 2023 15:25:37 GMT by
If husband will move to UK in September 2024 while other family members will move to UK in late 2023, shall the husband be qualified for split year treatment (i.e. treating his UK tax resident starting date from September 2024) or will date back his tax year starting date as from 6 April 2024? thanks
Posted Tue, 17 Oct 2023 16:34:45 GMT by HMRC Admin 10
It is up to each individual to determine their own residence status by following the relevant Statutory Residence Test guidance.
Please therefore work your way through the guidance at RDRM12150 ( from Case 4 onwards) to determine your UK residenct status and establish when the 'split year' began.            
Posted Thu, 19 Oct 2023 05:45:29 GMT by
Thanks. I read RDRM12150 but I don’t understand point D below and days mentioned, Could you please further elaborate and illustrate an example? Quote (from RDRM12150) An individual may receive split year treatment for a tax year if they did not meet the only home test at the start of the tax year, but at some point in the tax year that ceases to be the case, and they then continue to meet the only home test until the end of the tax year. They must: A. be UK resident for the tax year B. be non-UK resident for the previous tax year C. not meet the only home test at the start of the tax year, but at some point in that tax year they do meet the only home test and continue to do so until the end of that tax year D. not meet the sufficient ties test for the part of the tax year before the day on which they meet the only home test - when they are considering whether they have sufficient UK ties in this part of the year, they should reduce the day count limits in the sufficient ties tables (refer to RDRM11520), by substituting the values from the table below. Day before satisfying only home or having a UK home test is: Dates For 15 substitute For 45 substitute For 90 substitute For 120 substitute 6 - 30 Apr 1 4 7 10 1 - 31 May 2 7 15 20 1 - 30 Jun 4 11 22 30 1 - 31 Jul 5 15 30 40 1 - 31 Aug 6 19 37 50 1 - 30 Sep 7 22 45 60 1 -31 Oct 9 26 52 70 1 - 30 Nov 10 30 60 80 1 - 31 Dec 11 34 67 90 1- 31 Jan 12 37 75 100 1 - 29 Feb 14 41 82 110 1 Mar to 5 Apr 15 45 90 120 Unquoted Thanks
Posted Tue, 24 Oct 2023 11:17:56 GMT by HMRC Admin 10
We can only provide general advice in this forum.  
RDRM11520 shows the table for the days spent in the UK, in relation to the number of ties that apply.
 For 4 ties  and the individual was resident in the UK in 1 or more of the previous 3 tax years is 16 to 45 days, whereas, if they were not resident in the UK in the previoud 3 years, they have 46 - 90 days.  
The conditions of RDRM12150 are met, if the individual did not have a home at the start of the tax year, but at some point in the tax year, that ceases to be the case.  
For 15 substitute would reduce the day count for 4 ties, For 45 = 3 ties etc.    
For more detailed information, you will need to contact the self assessment helpline on 0300 200 3310 or seek professional advice.

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