leaver25

Hi, may I please check eligibility for split-year treatment under case 3 (ceasing to have a home in the UK). The scenario is that the individual: * was resident in the UK in 2023/24 * is currently resident in the UK in 2024/25 * will be non-resident in the UK in 2025/26 * owned and lived in a house in the UK at the start of the 2024/25 tax year * will be selling the house and exchanging contracts in December 2024 * will remain living in the house until completion at the end of January 2025 * will then move abroad To be eligible for split year treatment under case 3 the individual must have had a home in the UK at the start of the tax year, at some point in the ceased to have a home in the UK for the rest of the tax year and, from the point they cease to have a home in the UK they must spend fewer than 16 days in the UK. In this situation, would the individual "cease to have a home" on the date that contracts are exchanged in December 2024, or when they move out (upon completion) in January 2025? If it is the date that contracts are exchanged in December then they will continue to live in the UK for more than 16 days - would split year treatment then not apply?