Kitty_cky

After arrival to the UK, I stayed in a hotel for 75 days and moved in a flat for the rest of the tax year and the year after. I sold my overseas home 65 days after moving in the flat. For assessing the accommodation tie in Case 4, should the no. of days in hotel, i.e., 75 and 65 days in a flat be counted separately or combined in the 91 days limits? Thank you.

I have a daughter who is 16 and a full time student. For assessment of split year treatment, should I count the days of staying in the UK outside of term time only in the oversea period, i.e, between our arrival to the UK and the effective split year date? Thank you.

For applying split year treatment and assessing the UK ties, I have the following questions: Conditions: (i) stayed over 183 days in the UK in 2023/24 and thus a tax resident (ii) stayed in a hotel for 80 days after arriving the UK (iiI) then moved in a flat with a lease (Case 8 start a new home in the UK) and stay for the rest of the tax year and the year after (iv) sold the home in overseas 60 days after moving in the flat (Case 4 start to have only home in the UK) Q.1 Are both Case 4 and Case 8 applicable? Q. 2 If the no. of ties are satisfied in both Cases, should I only report Case 8 as he split date of Case 8 is earlier than Case 4? Q. 3 If the no. of ties in Case 8 is satisfied but not in Case 4, should I only report Case 8 as Case 4 is not relevant? Thank you.