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  • Split year treatment

    Hi, I'm looking to apply for split year treatment for the 2024/25 tax year. I moved to the UK on 10th September and will have a home here from 25th November (split year Case 8). However, I won’t meet the sufficient ties test until 8th January (reaching 2 ties over 120 days) to count as a UK resident. My question is: does my split year start from 25th November or 8th January? Thanks