A client was tax resident 2014/5.In 2015/2016 they left on 11/05/2015 for work overseas and rented their home in UK. Spent in total 62 days in UK pre and post leaving in 2015/2016.
As a result of pregnancy they are thinking of returning to UK in December 2015.
Would they be able to claim a split year for 2016/2017?
My thoughts are they could not because under case 6 they had been resident in UK in 2015/2016