vitaliy2024

Hello, I never been a UK resident or TAX resident and I'm planning to move to UK and work as full time employee in December 2024 (let's say Dec 1st), However my wife and kids moved to UK on August 1st ( started her job and started renting the house). The question here is following: How many days I can spend it UK before my relocation, in order to be able to apply for split tax residency? Spent 20 days from April 5- August 1 (0 Ties) Spent 50 days from August 1- December 1 (2 ties, let's say family and home) From Dec1-April 5 will be full time in UK (3 ties, family, home, work) Which means I spent 70 days in total before I move to UK. How to properly count the days? I'm aware about this table B https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm11520 and this https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm12150. Question is which column should I use? 120 days (because two ties before relocation) or 90 days (because 3 ties at the end of tax period)?