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What are the day limits for 0 or 1 ties?

Looking at day count limits specifically for an individual with 0 or 1 UK ties wrt split year

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Hi. Long time viewer, first time poster.

A bit of a discussion around the office but something we've never been able to come to a comprehensive conclusion on despite much research...

For a long term non-resident individual returning to the UK, for the purposes of the split year provisions and apportionment of the day count limits, is there any sort of apportionment for days in the UK for someone with 0 or 1 tie. Obviously for 2 ties to the UK the 120 day limit is apportioned depending on the month of arrival.

Is the natural conclusion therefore that someone with 0 or 1 UK ties cannot fail the sufficient ties part of the split year tests (assuming every other relevant condition of the SRT up to this point had been met) or do you use the same apportioned day limits as for 2 ties? Alternatively is the upper limit just 183 days?

Would appreciate any guidance on this. I've been through legislation and searched for internet articles and certainly have a view but not one I feel 100% confident in.

Thanks in advance

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By Tax Dragon
22nd May 2020 16:08

I'm not 100% sure I understand, but your reference to 183 days makes me wonder whether you have forgotten that you have to be UK resident for the tax year in question in order for the split year treatment to apply.

If that doesn't help, then I wonder whether you are missing that the split year rules include express provisions to determine where the year is split. (It's not always where you might have thought.)

If that doesn't help either... at least I showed willing! :-)

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Replying to Tax Dragon:
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By Wilder2
22nd May 2020 16:36

Thanks very much for your reply.

I'm aware of the requirement to be UK resident in order to claim split year.

Perhaps an example would best demonstrate my query.

Let's say an individual was not UK resident in the previous three tax years, but becomes UK resident for the year due to spending at least 183 days in the UK in the tax year. Assume no work but say is eligible for SY under case 4 - starts to have a UK home from 1st December and meets all the relevant conditions for this case. Assume one UK tie.

Looking at whether the individual would meet the sufficient ties test using apportioned limits...

How many days could they spend in the UK before the split year date for one UK tie with a 1 December arrival date?

For two ties they could spend up to 90 days in the UK before starting to have their only home in the UK.

Hopefully this helps to demonstrate rather than hinders!

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Replying to Wilder2:
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By Tax Dragon
22nd May 2020 16:55

That indeed helps rather than hinders.

I think that you are looking at ties then days; if you look at days then ties it might make more sense. So - again, only if this helps - forget the split year thing for a moment, and using the lingo of your OP, you can't fail the sufficient ties test if you have only one tie and were not resident in the preceding three years.

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Replying to Tax Dragon:
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By Wilder2
22nd May 2020 17:19

Thanks again, that was my thinking too. In effect then you cannot fail the sufficient ties part of the test for split year where you have 0 ties or 1 (provided not UK res in previous three years) no matter how many days you spend in the UK pre-split year arrival date. I accept of course this may be rarely seen in practice

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Replying to Wilder2:
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By Tax Dragon
22nd May 2020 19:37

Agreed.

As I said before, the split year rules include provisions to tell you when in the year the 'split' occurs. If you spent time in the UK before you arrived in the UK then you might find you arrived in the UK before you thought you had, because you were here.... if you see what I mean!

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