Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Mon, 18 Nov 2024 10:26:32 GMT by Vitalii
Good day, Does Case 4 for split year treatment suit when a person started to live first time in the UK with yearly rent contract, but his rent contract in the previous country ended several weeks after he started living in the UK? Thanks.
Posted Wed, 20 Nov 2024 10:03:27 GMT by HMRC Admin 17 Response

Hi ,
 
RDRM12150

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

advises that Case 4 is for "Starting to have a home in the UK only". 

In the example Olan 'started to have his only home in the UK during the tax year and that continued until at least the end of the tax year'. 

You would meet this rule once your rental contract in the other country ends, if you started to have your
only home in the UK during the tax year and that continued until at least the end of the tax year.

Thank you .

You must be signed in to post in this forum.