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Posted Fri, 24 Nov 2023 16:26:41 GMT by Pui Yee Lee
Dear Sir, Could you please clarify what is the different between the case 4 and case 8 of split year treatment? I arrived UK on 18 Aug 2022 as a starting to have home in UK. Before I came UK, I sold my home in Hong Kong. After I came UK, I have been renting a property being my new home in UK. As such, does case 4 apply to me rather than case 8? The rental agreement took effect from 19 Jun 2022 which is 2 months before I came UK? Is 18 Aug 2022 the day that should be classed as the part of UK of the year began? Best regards, 
Posted Tue, 28 Nov 2023 10:53:11 GMT by HMRC Admin 32
Hi,

For the purpose of the Statutory Residence Test, HMRC consider that a person’s home is a place that a reasonable onlooker with knowledge of the material facts would regard as that person’s home.

Case 4 woud deal with someone who did 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, wheareas, case relates to an individual, who has no home in the UK but at some point during the tax year they start to have a home in the UK and they meet the criteria for Case 8.

RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only

Thank you.

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