Split year treatment

Hi, I'm looking to apply for split year treatment for the 2024/25 tax year. I moved to the UK on 10th September and will have a home here from 25th November (split year Case 8). However, I won’t meet the sufficient ties test until 8th January (reaching 2 ties over 120 days) to count as a UK resident. My question is: does my split year start from 25th November or 8th January? Thanks

Hi,
If you qualify for split year then you only report any foreign income for the UK part of the year. You can see guidance here:
RDRM12000 - Residence: The SRT: Split year treatment
If you do not qualify then you will need to report all your foreign income to the UK. Again, you can see the guidance here:
Tax on foreign income  
The guidance below will help you work out if split year treatment applies and which date to use.
RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only
Thank you.