The following are the circumstances in which a tax year may be a split year for an individual where the circumstances of the case involve actual or deemed arrival in the United Kingdom1.
The circumstances of a case fall within Case 4 (starting to have a home in the UK only) if they are as described below2, namely:
(1) the taxpayer was not resident in the UK for the previous tax year3;
(2) at the start of the relevant year, the taxpayer did not meet the only home test4, but there comes a day in the relevant year when that ceases to be the case and the taxpayer then continues to meet the only home test for the rest of that year;
(3) for the part of the relevant year before that day, the taxpayer does not have sufficient UK ties5.
The circumstances of a case fall within Case 5 (starting full-time
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and millions of others like it, sign-in to LexisLibrary or register for a free trial.
EXISTING USER? SIGN IN
TAKE A FREE TRIAL
0330 161 1234