SolvedRFIG21150 | Statutory Residence Test (SRT): Split year treatment: Case 4 - Starting to have a home in the UK only
From HM Revenue & Customs · Residence and FIG Regime Manual
An individual may receive split year treatment for a tax year if they did not meet the only home test at the start of the tax year, but at some point in the tax year that ceases to be the case, and they then continue to meet the only home test until the end of the tax year.
They must:
be UK resident for the tax year
be non-UK resident for the previous tax year
not meet the only home test at the start of the tax year, but at some point in that tax year they do meet the only home test and continue to do so until the end of that tax year
not meet the sufficient ties test for the part of the tax year before the day on which they meet the only home test - when they are considering whether they have sufficient UK ties in this part of the year, they should reduce the day count limits in the sufficient ties tables (refer to RFIG20520), by substituting the values from the table below.
Day before satisfying only home or having a UK home test is:
| Dates | For 15 substitute | For 45 substitute | For 90 substitute | For 120 substitute |
|---|---|---|---|---|
| 6 - 30 Apr | 1 | 4 | 7 | 10 |
| 1 - 31 May | 2 | 7 | 15 | 20 |
| 1 - 30 Jun | 4 | 11 | 22 | 30 |
| 1 - 31 Jul | 5 | 15 | 30 | 40 |
| 1 - 31 Aug | 6 | 19 | 37 | 50 |
| 1 - 30 Sep | 7 | 22 | 45 | 60 |
| 1 -31 Oct | 9 | 26 | 52 | 70 |
| 1 - 30 Nov | 10 | 30 | 60 | 80 |
| 1 - 31 Dec | 11 | 34 | 67 | 90 |
| 1- 31 Jan | 12 | 37 | 75 | 100 |
| 1 - 29 Feb | 14 | 41 | 82 | 110 |
| 1 Mar to 5 Apr | 15 | 45 | 90 | 120 |
An individual will meet the only home test if they have only 1 home and that home is in the UK or, if they have more than 1 home, all those homes are in the UK.