Assume:
Individual files a 2018/19 return stating that split-year Case 1 and Case 3 both apply.
In 2019/20 the individual fails to meet the 3rd automatic overseas test (due to either a gap in overseas employment or working more than 30 days in the UK).
Thus the 2018/19 Case 1 claim is no longer valid, since Case 1 requires 3rd automatic overseas test the following year.
However, the individual is still UK non-resident in 2019/20 based on the sufficient ties test.
Question 1: does the the 2018/19 split year claim remain valid due to Case 3?
Question 2: does the individual need to file an amended 2018/19 return removing Case 1 and stating that only Case 3 applied?
thanks in advance
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