Hi,
Have read extensively but I am still confused over split year treatment for returners.
Taking case 4 (STARTING TO HAVE YOUR ONLY HOME IN THE UK) and case 8 (Starting to have a home in the UK)
assuming all other requirements are satisfied
- both cases require "be resident in the tax year"? which seems a contradiction.
- many 3rd party documents refer to the 'only home test'? does this mean must have only home and be present for 30 days?
some extremes
1. X has been non resident for 5 years and returns to only home on march 1st. X is NON resident by virtue of the 'First automatic overseas test
'. Can X claim split year treatment by having only home from march 1st to april 4th under case 4?
2. Y returns on feb 1st after 2 years abroad. Y has no uk ties and spends less than 90 days. Y still has a home in austrailia. Y continues to have a home in UK the following year. Can Y claim split year treatment under case 8?
Thanks for any clarifications.
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