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Posted Sat, 23 Apr 2022 04:48:47 GMT by batp
Hi there, I am going to be a UK tax resident in the coming year; and am willing to apply for split year treatment for first year of my stay. It is noted that I will be qualify for case 8 only, i.e. starting to have a home in the UK. In order to be eligible for splitting the year, I am required to have a home in the UK for the split year and the following tax year; and be resident in the following tax year. My questions are: 1. Since the lease term of my UK “home” will likely be ended before the end of the next tax year, how can I prove I am going to have a home in the UK for the whole tax year? Similarly, none of us has a crystal ball, how can I prove I will be the resident in the following tax year, at the moment launching my self-assessment form? 2. Noted that there should be no gaps between different homes acquired in the UK in order to apply case 8 - can I rephrase it to "I am qualify for applying case 8 as long as there is no gap between acquiring my homes in the UK (no matter rental or purchase)"? Thank you so much.
Posted Wed, 27 Apr 2022 08:15:40 GMT by HMRC Admin 17

Hi,
 
You do not need to prove you will have a home in the uk the following year.

  We understand circumstances can change.

You can only check the criteria of the split year against what you believe to be doing the following tax year. 

If you believe you will be tax resident the following year then this meets part of the criteria.  

Thank you.

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