Case 4 relates to meeting the condition of having a UK home only at some time during the tax year in which a non-resident returns to the UK. Does the word "starting" mean that you cannot have a UK home at the beginning of the tax year but acquire one during the year? Or would the condition be met if you had two homes at the beginning of the year (one in the UK and another overseas); you sell your overseas home during the year; with the result that your only home is the one in the UK until the end of the year.
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