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  • Choosing the right case for split year treatment

    Good day, Could you please help me with choosing the right case for split year treatment. - I've received BRP in August 2023. - My yearly rent contract in UK started at September 6, 2023. - I relocated from Serbia and before relocation I was renting a flat there, my yearly rent contract ended at November 15, 2023. - However I moved out earlier and started to live in the UK since September 1, 2023. - Prior to relocation I had no UK ties. - I don't own any property anywhere (didn't own anything in 2023 or 2024). My questions are the following: 1) I understand that I should be eligible for split year treatment, but I'm not sure which Case applies better to me - Case 4 or Case 8? How to apply "the only home test" for my situation? 2) It is correct that in the described situation, the UK part of the year will start from September 6, 2023 (the UK rent contract start date)? -- Many thanks, Irina.