Start date of split year treatment

Dear HRMC Admin, I am from Hong Kong and came to live in UK with my BNO visa last year. I' treated as case 8 for split year treatment. I hope to seek help to clarify the start date of split year treatment as I felt it so confusing. May I know which date of the following is the split date of my case? 1. The exchange date of tenancy agreement (27 June 2022) 2. The arriving date in UK (22 June 2022) 3. The signing date of tenancy agreement when I was in Hong Kong (not yet legally binding, no any payment made as stated by my renting agent until I had arrived in UK and submitted the shared code for right to rent in person) (25 May 2022) I hope that I can get a help here to clarify which date of the above is the start date of split year treatment. Thank you for your clarification.

Hi,

We cannot advise you on this as it is for you to decide based on the guidance available.

RDRM12000 - Residence: The SRT: Split year treatment

Thank you.

Hi, Thank you for your reply. I have studied the guidance of the SRT. I met the criteria for Case 8 for the year 2022-23. However, I still don't know how to determine the split date for my case. 1. I landed in UK on 22 June 2022 and lived in hotel till the commencing date of my tenancy agreement on 5 July 2022. 2. The exchange date of tenancy agreement was on 27 June 202. 3. I signed the tenancy agreement on 23 May 2022 before I arrived in UK. But the agent told me that the tenancy agreement wasn't legally binding until I had arrived in UK and submitted the visas for right to rent in person. For my understanding, the start date of the split year treatment is the exchange date of tenancy agreement (27 June 2022). Is it correct to my understanding?

Hi,

HMRC cannot confirm this as it is for your to determine your residence based on the guidance available.

Thank you.