RFIG21270 - Statutory Residence Test (SRT): Split year treatment : Case 8 - Starting to have a home in the UK
If an individual has no home in the UK but at some point during the tax year they start to have a home in the UK, then they may meet the criteria for Case 8.
They must:
- be UK resident in the tax year
- be non-UK resident for the previous tax year
- be UK resident for the following tax year – this must not be a split year
- have no home in the UK at the beginning of the tax year but start to have a UK home at some point during the tax year and continue to have a UK home for the rest of the tax year and all the following tax year
- not have sufficient UK ties to make them UK resident in the period from the 6 April to the point they start to have a UK home – when they are considering whether they have sufficient UK ties in this part of the year, they should reduce the day count limits in the sufficient ties tables (refer to RFIG20520) by substituting the values from the table below.
| Dates | For 15 substitute | For 45 substitute | For 90 substitute | For 120 substitute |
|---|---|---|---|---|
| 6 - 30 Apr | 1 | 4 | 7 | 10 |
| 1 - 31 May | 2 | 7 | 15 | 20 |
| 1 - 30 Jun | 4 | 11 | 22 | 30 |
| 1 - 31 Jul | 5 | 15 | 30 | 40 |
| 1 - 31 Aug | 6 | 19 | 37 | 50 |
| 1 - 30 Sep | 7 | 22 | 45 | 60 |
| 1 - 31 Oct | 9 | 26 | 52 | 70 |
| 1 - 30 Nov | 10 | 30 | 60 | 80 |
| 1 - 31 Dec | 11 | 34 | 67 | 90 |
| 1 - 31 Jan | 12 | 37 | 75 | 100 |
| 1 - 29 Feb | 14 | 41 | 82 | 110 |
| 1 Mar to 5 Apr | 15 | 45 | 90 | 120 |