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Posted Mon, 10 Jul 2023 20:39:04 GMT by
I have lived in UK for >200 days in tax year 2022/23 and become tax residence. I have landed in UK in Jun22 but stayed in hotels for around 2 months. I rented an apartment (as my residence) only in early Aug22. I would like to clarify the followings:- 1/ for the split year application, should the split year start from Jun22 (based on arrival date) or early Aug (the date when I have the permanent residence)? 2/ for the box 10 of SA109 form (number of days spent in UK) - in case the split year should start from Aug only (based on the date of residence), should I still count the days of Jun/Jul22 (in which I stayed in UK) for box 10? Please advise. Many thanks
Posted Mon, 17 Jul 2023 12:30:50 GMT by HMRC Admin 19 Response
Hi,

You would need to determine which case you are applying for split year under as different rules can apply. You can see guidance here:

RDRM12000 - Residence: The SRT: Split year treatment: Contents

Thank you.

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