HighFlyingBirds

Thank you

Hi Could I ask for some help with interpreting this guidance: https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm12220 For example, if I met the criteria for case 6, and planned on returning to the UK for full time work on the 5th December, is the correct read of the table that I could have spent 67 days in the UK (22 of which working) in the UK from 6th April to 5th December - or is the correct read that I could have spent 60 days in the UK (20 of which working) between the 6th April to 5th December. As a side note, would be helpful if an example was added to the guidance manual to avoid any element of doubt. Thanks!

Ok thank you. Could I ask a question which would not be specific advice to an individual circumstance. Could I ask if I am reading the guidance correctly (guidance: https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm12220). Would it be correct in saying the guidance here states if the conditions are met, someone returning on the 1st November could have spent 60 days in the UK ? Thanks!

Hi team. I’m an offshore resident looking to return to the UK. My tax advisor has suggested I would fall under case 6 in the split year tax residency guidance (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm12220). He has told me that if I return to the UK on 1st October I would have been allowed to be in the UK a total of 52 days from April 2024 until 30th September - could I double check this is the correct way to read the guidance. I was a bit confused and worried it might be that I would have to stay until the end of October to get the day count allocation of 52 days. Thanks!

Hi, I left the UK for a job in February 2023 (using the split year treatment) and only came to the UK for 20 days in the 2023-2024 UK tax year. I was planning on returning to the UK this October full time for work (transferring office with existing company) I was confused on how many days I can return to the UK this summer, if i planned to use split year treatment for my employment income from April - October this year. I was presuming it is pro-rated from April to when I return - October - so I would have roughly 50 total days allowance to come to the UK on holiday this summer - so if I use 15 days (don’t have enough holiday days to do more!) would that be ok or would coming to the UK before October mean I cannot use split year treatment when I return. Thanks! Richard