u/Ric1002

Hi everyone,

I’m looking for some advice on applying split year treatment as I return to the UK after being a non resident for the past six years.

I believe I fall under Case 4 (starting to have a home in the UK), as I will be re-establishing a permanent base in the UK and will also no longer have a overseas home available from my move date back to the UK.

Upon returning, I will initially be staying in temporary accommodation with family, before returning to the UAE for a couple of weeks to finalise my move, and then moving into a new rented property in the UK.

My question is: for the purposes of Case 4, does split year treatment commence from the date I physically return to the UK, or from the date I establish a settled home (i.e. when I move into the rented property) a couple of weeks later?

Thank you in advance!

Hi everyone,

I’m looking for some advice on applying split year treatment as I return to the UK after being a non resident for the past six years.

I believe I fall under Case 4 (starting to have a home in the UK), as I will be re-establishing a permanent base in the UK and will also no longer have a overseas home available from my move date back to the UK.

Upon returning, I will initially be staying in temporary accommodation with family, before returning to the UAE for a couple of weeks to finalise my move, and then moving into a new rented property in the UK.

My question is: for the purposes of Case 4, does split year treatment commence from the date I physically return to the UK, or from the date I establish a settled home (i.e. when I move into the rented property) a couple of weeks later?

Thank you in advance!

Hi everyone,

I’m looking for some advice on applying split year treatment as I return to the UK after being a non resident for the past six years.

I believe I fall under Case 4 (starting to have a home in the UK), as I will be re-establishing a permanent base in the UK and will also no longer have a overseas home available from my move date back to the UK.

Upon returning, I will initially be staying in temporary accommodation with family, before returning to the UAE for a couple of weeks to finalise my move, and then moving into a new rented property in the UK.

My question is: for the purposes of Case 4, does split year treatment commence from the date I physically return to the UK, or from the date I establish a settled home (i.e. when I move into the rented property) a couple of weeks later?

Thank you in advance!

Hi everyone,

I’m looking for some advice on applying split year treatment as I return to the UK after being a non-UK tax resident for the past six years. I will continue to work remotely for an overseas company and will be declaring all earnings via a self assesment.

I believe I fall under Case 4 (starting to have a home in the UK), as I will be re-establishing a permanent base in the UK. While I do technically own a UK property, it has been continuously rented out throughout my time abroad and has not been available for my personal use, so I understand this would not constitute an available home for the purposes of this test. I will also no longer have a overseas home available from my move date back to the UK.

Upon returning, I will initially be staying in temporary accommodation with family, before moving into a new rented property with my wife and child, who will be joining me.

My question is: for the purposes of Case 4, does split year treatment commence from the date I physically return to the UK, or from the date I establish a settled home (i.e. when I move into the rented property)?

Thank you in advance!