Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Thu, 06 Jul 2023 15:57:56 GMT by
Hello officer, My dad arrived in the UK on 11 Jul 2021 and started to have a home in UK on that date. For the tax year 2021/2022, he had applied the split year treatment case 4. For the tax year 2022/2023, he left UK on 5 Sep 2022 and has ceased to have any home in UK since 15 Sep 2022. He will not go back to the UK for the tax year 2023/2024. For the tax year 2022/2023, does the split year treatment case 3 apply to him? Thank you.
Posted Wed, 12 Jul 2023 15:34:23 GMT by HMRC Admin 20
Hi thomasman,

Split year treatment can apply in a tax year that someone becomes tax resident in the UK and the tax year that someone ceased to be tax resident.  
Your father would need to review the RDR3 guidance to determine if split year treatment applies.
RDR3 Statutory Residence Test

Thank you.

You must be signed in to post in this forum.