Skip to main content

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

Posted Fri, 12 Nov 2021 16:41:28 GMT by Rex
When the conditions for case 3 split tax year apply, does the limit of being in the UK for 16 days or less only apply to the remainder of that tax year, and from the next 6 April the normal statutory residency tests apply? i.e. for example, a taxpayer no longer has a home available in the UK from 1 October 2020 and left the UK on the same day. This should mean that the 16 day limit applies from 1 October 2020 to 5 April 2021 and from 6 April 2021 the usual SRT apply for tax year 2021/22?
Posted Mon, 15 Nov 2021 13:43:12 GMT by HMRC Admin 17

It applies from the point the point your UK home ceases as in your example, 1st october 2020.

You would then review all residency tax rules again for the next tax year. 

Thank you.

You must be signed in to post in this forum.