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Posted Fri, 03 Nov 2023 17:46:49 GMT by
Hello, I have the following 2 questions regarding to split-year-treatment, can you please help me? 1. If the taxpayer had arrived UK with bno passport on 10-April 2022, and her bno visa didn’t get approved until 25-June 2022 (applied locally in UK). For split-year-treatment, what should be correct the start date? 10-Apr-2022 or 25-June-2022? 2. If she lived in her friends place for over 2 years without any rent contract, for split-year-treatment, what would be the correct start date? Thanks
Posted Wed, 08 Nov 2023 15:57:44 GMT by HMRC Admin 25 Response
Hi jzchong,
Split year treatment only applies in the year of arrival.
10 April 22, as that is the date of arrival in the UK and applies to both questions.
Thank you. 

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