clarification on split year (returning)

[np111]

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.

[maths]

assuming all other requirements are satisfied
- both cases require "be resident in the tax year"? which seems a contradiction.

Before a tax year can qualify as a split year for an individual the individual must first qualify as resident for that tax year (which may then be split).

- many 3rd party documents refer to the 'only home test'? does this mean must have only home and be present for 30 days?

Too simplistic. Need to look at the exact wording of the second automatic UK test.

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

"X is NON resident by virtue of the 'First automatic overseas test". This is incorrect. Second overseas test would be satisfied.

'. Can X claim split year treatment by having only home from march 1st to april 4th under case 4?

No; only possible if resident for that tax year

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?

None of automatic UK tests satisfied. Only if STT is satisfied can split year treatment; insufficient info'.