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Posted Mon, 16 Oct 2023 14:38:12 GMT by KF@2023
Dear Sir/Madam, I am eligible for apply for a split year tax treatment in 2022/23. Grateful if you could help clarify my status: 1. I arrived UK on June 24th, 2022. I have no UK tie before I arrived. 2. I own no overseas properties before I came to UK. 3. I signed up a tenancy agreement in UK on July 1, 2022 and it was my only home in UK As case 4 and case 8 also tell only "UK home". I read through HMRC notes and still unable to tell which is my priority. Which case should apply for? Thanks for your guidance. Cheers
Posted Thu, 19 Oct 2023 10:29:42 GMT by HMRC Admin 20
Hi KF@2023,

HMRC cannot advise you on this as your residency is for you to determine.
The guidance tells you which one takes priority.

Thank you.

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