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  • RE: Split Year Treatment Case 4

    Hi, I am still confused, if I purchased UK property prior I arrived to UK on 28 Dec, the property was completed on 31/July. 1) Should the cut off line of split years be 28 Dec or 31 July? Given I only start living in the apartment on 28 Dec and will be my home when I live in. If case 4 applies to no longer have overseas property, but legally my previous home was still under my name legally under the process of transaction from Dec to March, Should i fall into case 8? I am unsure 2) I am confused at falling into case 4 or case 8 of split years, I have sold my home in HK on15 Dec, temporary contract had been signed but not completed and the disposal of my previous main home completed in March, From 28 Dec onwards, I have been living in UK home but before 28 Dec. I left my HK home on 2 Dec and stayed in hotel until I depart for UK. 3) I assume that the split years start at 28 Dec, because it is the time I start my home in Uk, all gains after 28 Dec will be accountable to UK tax, However, I am unsure about the interest gain issue, if the interest placement is filed before I arrive UK, but matures on or after 28 Dec, should the taxable interest gain count on the mature date or the placement date or count on pro rata? Thanks Best Regds