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Posted Thu, 26 Oct 2023 20:17:18 GMT by
Dear Sir, I come to UK by BNO visa on 3 October 2023, and stay in a hotel since arrived UK. I am not a UK tax resident before my arrival, and I did not work or live in UK before my arrival. On 20 October 2023 I entered into a rental contract and will move to the newly rented home on 10 November 2023. Assuming I do not have any job in UK before I move to the newly rented home, I would like to clarify: 1) For the split year assessment, can I use case 4 for split year assessment, which means my UK part of the tax year will start at 10 November 2023? 2) When should I be considered as a UK Tax Resident? Is it also on 10 November 2023? Please kindly advise whether my understanding is correct or not. Thank you.
Posted Tue, 31 Oct 2023 14:32:44 GMT by HMRC Admin 10
Hi
If you meet the criteria for case 4, then you can use this for split year treatment.  
We cannot advise whether case 4 is appropriate to your circumstances or not.  
You would count from midnight on the day that you arrived in the UK as tax resident, when applying the residence tests.
Posted Tue, 31 Oct 2023 14:46:59 GMT by
Dear Sir, Thank you for your reply. It is quite clear to understand that I may become the tax resident on 10 November 2023. For my question 1, for avoidance of doubt, I just would like to further clarify that if I meet the criteria for case 4, then I can apply split year treatment and use 10 November 2023 as the commencement date of UK part of the tax year. Please kindly advise if my understanding is correct or not. Thank you.
Posted Wed, 01 Nov 2023 10:41:17 GMT by HMRC Admin 17

Hi,
 
HMRC cannot advise you which date to you as your split year and residence is
for you to determine based on the guidance available .

Thank you.

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