Hobbin24

Dear HMRC Admin team, I have yet to receive a reply to my question above, which I posted almost a month ago. Could you please update me on when to expect an answer? Thank you.

I have determined that I will be a non-resident for the tax year 2023-24 according to the RDR - SRT notes, as I did not work full-time in the UK for any period of 365 days, which falls in the tax year, with the 365 days ending no later than 5 April 2024. However, if I look forward to the next tax year 2024-25, it is possible that I may meet the 3rd automatic UK resident test, but I will not know this for sure until March 2025 which is past the tax filing date for the 2023-24 tax year. Please confirm that any 365-day period that ends in the next tax year 2024-25 cannot be used for the 3rd automatic UK residence test for the tax year 2023-24. I am asking this question in view of the two points mentioned below that have added to my confusion. A similar question was posted on this forum under the subject "third automatic UK residence test" (26/01/2024 5:55 PM) and the reply by HMRC Admin 19 (31/01/2024 3:39 AM) states that the 365 days must be in the past. Another similar question was raised under the subject "becoming a UK tax resident at the end of the tax year (Sascha, 20/01/2024 6:39 PM) and the reply by HMRC Admin 5 (23/01/2024 10:00 AM) states that the 365 days period is in the past. In contrast to the above HMRC replies, it seems the 365 days period can be in the future according to the example for Andrea given in RDRM12180 - Residence: The SRT: Split year treatment: Case 5, where her 365 days full time work period extends into the following year 2014-15 and Andrea claims and determines that she is UK resident in 2013-14 under the 3rd automatic UK resident test.

I plan to come back to the UK in the same tax year that I left the UK (I left end of April 2023 and intend to return end of March 2024). I have determined that I am a non-resident (for the entire tax year 2023-24) according to the RDR - SRT notes as I do not meet any of the automatic UK tests or the sufficient ties test. However, I am confused regarding the following statement under Income Tax pages on GOV.UK: “Tax if you return to the UK - You stayed UK resident if you were abroad less than a full tax year (6 April to 5 April the following year)”. Please clarify or explain this statement. Also, please confirm that only the RDR3 - SRT is valid and authoritative in determining tax residence.