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Posted Sun, 10 Nov 2024 19:20:37 GMT by elsie
Hi I would like to clarify the Split Year Treatment Case 4 I read the Case 4 from HMRC web-site: https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm12150 There mentioned that in order to use Split Year Treatment, one should not meet the sufficient ties test for the "Overseas Part", i.e. day on which they meet the only home test. And when considering if meeting the sufficient UK ties in the "Overseas Part", one should reduce the day count limits in the sufficient ties tables, by substituting the values from the table on that page. The table set out dates: 6 - 30 Apr, For 15 substitute with 1, For 45 substitute with 4, For 90 substitute with 7 and For 120 substitute with 10. I wonder what does "6-30 April" means, does it mens that the date on which one meets the only home test within 6-30 April?
Posted Wed, 13 Nov 2024 12:28:34 GMT by HMRC Admin 17 Response

Hi ,
 
6-30 April is the first month of the tax year and if you arrived during that period .

Thank you .

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