kywk20

I am confused with the definition of "have a home". My friend moved to a UK home on 15 August 2023. This UK home was rented for one-year period. The tenancy agreement was signed on 5 May 2023 and became effective for the period from 1 June 2023 to 31 May 2024. He was able to live at this UK home since 1 June 2023 but somehow he moved to it on 15 August 2023. The Split Year Treatment - Case 8 applies when he starts to have a home in the UK. I am not sure which date should be adopted for "start to have a home in the UK". The move-in date 15 August 2023 or the start date of the tenancy agreement 1 June 2023? For your information, throughout the whole tax year, he has an overseas home, so I believe that Case 4 would not apply to him. Thank you for your assistance, Cheers.