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
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!
My answers
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
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!