Split Year Over a Year

Dear Sir, I have arrived in UK on 19 May 2023. I have found a job on 10 June 2024 and then rent an apartment on Sep 2024. Am I qualified for the Split Year Treatment for the tax year 2023/2024? Which day should I choosen for the split?

I was unemployed since March 2023. and I have only lived in Airbnb or Hotel before Sep 2024.

Hi
If you meet the criteria for split year treatment, then the split will commence on the day you arrived in the UK, which you mention was 19 May 23.

But I have no permanent home and job before 10 June 2024. Why the split year end day is not in 2024 ?

Hi
A split year is split into two periods.  A period you were not in the UK and a period you were.  You mentioned that you arrived in the UK on 19 May 23, so this is the day the split occurs.  It is the other circumstances that determine that a split is allowed and it is your date of arrival that determines when the split happens.

Can I apply the split year treatment according to case 4 and 5 ? https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm12000

Hi unclebearbear,
That is for you to determine as we cannot advise you on your residence.
Thank you.