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  • Split year treatment on return to the UK

    I returned to the UK in the 2023/24 tax year and appear to meet the criteria for case 8 of the split year treatment, and no other case. I had a residential property, jointly owned with my son, in the UK that was rented out on a commercial basis until 14/08/2023. The property was then vacant as maintenance work was required before I could occupy the property due to damage caused by the outgoing tenants. I returned to the UK on 07/10/2023 and moved into the property at that point. Which of the two dates would be the basis for my split date in this instance?