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Posted Wed, 18 May 2022 12:53:32 GMT by jin08
I have a question on the determination of split day for Split Year Treatment. I moved to UK in May 2021 from Hong Kong. I were not a UK tax resident and had no tie with UK in any year before moving the UK. I am a tax resident in 21/22. The timeline of moving to UK is given as below: Hong Kong Side 
1. 16 May 2021: I signed a tenancy agreement (the tenant side) to rent an apartment in the UK. The tenancy agreement commencement date is 3 June 2021 and the expiry date is 2 June 2022. The landlord did not sign the tenancy agreement (the landlord side) on the same day but signed on 21 May 2021. UK Side 
2. 21 May 2021: I arrived in the UK 3. 21 May 2021: The landlord signed the tenancy agreement (the landlord side) 4. 21 May 2021 to 6 June 2021: As the commencement date of the tenancy agreement is 3 June 2021, I stayed at a temporary accommodation (booked from Airbnb) during this period. During this period, I ordered furniture, bed, kitchenware, etc. to prepare to start my home in the UK. 5. 3 June 2021: I checked in the apartment. This is the day I started to have my only home in the UK. 6. 6 June 2021: I moved out from Airbnb apartment and moved in the apartment. If I apply the Split Year Treatment, is the ‘UK part’ started on 3 June 2021? Ie., I have to pay UK tax on or after 3 June 2021. Thanks
Posted Wed, 18 May 2022 13:15:30 GMT by jin08
Sorry Admin, here is the re-formatted version for easy reading I have a question on the determination of split day for Split Year Treatment. I moved to UK in May 2021 from Hong Kong. I were not a UK tax resident and had no tie with UK in any year before moving the UK. I am a tax resident in 21/22. The timeline of moving to UK is given as below: Hong Kong Side 1. 16 May 2021: I signed a tenancy agreement (the tenant side) to rent an apartment in the UK. The tenancy agreement commencement date is 3 June 2021 and the expiry date is 2 June 2022. The landlord did not sign the tenancy agreement (the landlord side) on the same day but signed on 21 May 2021. UK Side 2. 21 May 2021: I arrived in the UK 3. 21 May 2021: The landlord signed the tenancy agreement (the landlord side) 4. 21 May 2021 to 6 June 2021: As the commencement date of the tenancy agreement is 3 June 2021, I stayed at a temporary accommodation (booked from Airbnb) during this period. During this period, I ordered furniture, bed, kitchenware, etc. to prepare to start my home in the UK. 5. 3 June 2021: I checked in the apartment. This is the day I started to have my only home in the UK. 6. 6 June 2021: I moved out from Airbnb apartment and moved in the apartment. If I apply the Split Year Treatment, is the ‘UK part’ started on 3 June 2021? Ie., I have to pay UK tax on or after 3 June 2021. Thanks
Posted Fri, 20 May 2022 07:56:58 GMT by HMRC Admin 19
Hi,

Split year treatment starts from the date you arrived into the UK, you can see more information here:  

RDRM12030 - Residence: The SRT: Split year treatment: When will split year treatment apply

Thank you.
Posted Fri, 20 May 2022 09:00:25 GMT by jin08
Dear HMRC, Thank you for your reply and clarification. Therefore, the UK part of the tax year 21/22 is started on 21 May 2021. Please correct me if I am wrong. Best regards.
Posted Mon, 23 May 2022 15:29:15 GMT by HMRC Admin 10
Hi
Based on the information you have provided the answer is yes. 
Thankyou.
Regards.

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