Herrero

Thank you! Very helpful and clear.

Thank you. I believe that the situation I describe does fit the guidance since it does not rule out having homes in both places - overseas and in the UK - prior to returning to the UK home, just that the taxpayer ceases to have a home abroad before coming to the UK and that the ''only home test'' is met. In contrast the wording of Case 8 does specify this quite clearly: ''If an individual has no home in the UK but at some point during the tax year they start to have a home in the UK, then they may meet the criteria for Case 8." As such, should I proceed on the assumption that the situation I describe does qualify for split year tax treatment? Thanks again.

Dear Sir / Madam, Regarding RDRM12150 Split Year Case 4, a requirement is that the tax payer is ''starting to have a home in the UK only''. In the explanation it says: "They must: ... ... not meet the only home test at the start of the tax year, but at some point in that tax year they do meet the only home test and continue to do so until the end of that tax year." If I have had a home available to me overseas and one in the UK for many years before the beginning of the year in question, and cease to have a home overseas in the year in question before taking up residence in the UK, I meet the only home test. Other requirements for Case 4 concern residence in the year in question and the year before, and the split ties test. Assuming that these are also satisfied, does this meet the Case 4 conditions? Thank you

Dear Sir / Madam, Regarding RDRM12150 Split Year Case 4, a requirement is that the tax payer is ''starting to have a home in the UK only''. In the explanation it says: "They must: ... ... not meet the only home test at the start of the tax year, but at some point in that tax year they do meet the only home test and continue to do so until the end of that tax year." If I have had a home available to me overseas and one in the UK for many years before the beginning of the year in question, and cease to have a home overseas in the year in question before taking up residence in the UK, I meet the only home test. Assuming that all other requirements for Case 4 are met, does this satisfy the Case 4 conditions? I have read that an extra requirement, not made explicit in RDRM12150, is that the UK home must be acquired or become available in the year in question, not before it. Is this correct? Thank you.