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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

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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