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Posted Tue, 26 Sep 2023 04:25:50 GMT by K H
Hi Team, I would like to confirm if the below " you were present in it for fewer than 30 days in the tax year", is mean the whole tax year? 3.2 Second automatic UK test at that time you had no overseas home, or if you had an overseas home, you were present in it for fewer than 30 days in the tax year
Posted Tue, 03 Oct 2023 12:13:04 GMT by HMRC Admin 32

Yes, it means in the period 06 April to 05 April for the tax year, you want to review.
Posted Mon, 23 Oct 2023 13:42:56 GMT by Gary Tg
If I move to UK last December and live in a flat throughout the remaining time of the tax year, but I still have the overseas home that I live before I move to UK, and I will live in the overseas home ocassionally later. As I live in there for more than 30 days before I move to UK, can I assume that the above point was not satisfied?
Posted Thu, 26 Oct 2023 14:54:48 GMT by HMRC Admin 5
Hi Gary Tg

That is correct. You therefore will want to check the split year rules at RDRM12000 - Residence: The SRT: Split year treatment: Contents

Thank you
Posted Fri, 27 Oct 2023 01:47:27 GMT by Gary Tg
Thank you for your reply. If I didn't pass the test to be UK resident, is it true that I don't need to report for the tax and thus I don't need to consider the split year arrangement?
Posted Tue, 31 Oct 2023 14:44:55 GMT by HMRC Admin 10
Hi Gary Tg
If you are considered not UK resident for the whole tax year, then split year treatent does not apply.  
Instead, you would declare that you are non resident in the tax return and declare any UK taxable income / gains.

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