travelfar

Hello
I wonder if anyone can help ?
I am returning to UK after many years overseas. After ploughing through the rules on HMRC website, I believe I will be eligible for split year treatment under case 8 and perhaps also under case 4.
My question is, under case 8, what counts as a 'home' ? Would a stay at an Airbnb for example count as a home ?
Reading case 4 rules a 'temporary home' does not count but there is no explanation that I have seen of what counts as a home under case 8. Would a 'temporary home' be acceptable in this case ?
All other for split year criteria will be fulfilled.
I am asking as it is important for tax purposes in the country I am leaving to be taxed in UK from 1 Jan. I am hoping that an Airbnb arrangement would satisfy HMRC as the start of my split year.
Many thanks to all for any help and/or advice.

ianandhelena

Click on "View PDF" and see appendix A:

https://anzlaw.thomsonreuters.com/w-...8sc.Default%29

travelfar

Thanks, this is very useful. However it still remains unclear as to what is considered a 'home' under Case 8 of the Split Year Treatment rules.
Can anyone throw any light on this ?
Many thanks

christmasoompa

I think this may be beyond the realms of some laymen on an internet forum - probably best to get professional advice.

Good luck.

enm5

Hi,

In terms of what is considered a home, HMRC look at qualitative factors such as are your belongings in the property, are you sleeping in the property, are your bills registered to the property.

Many thanks,

Emma

tdrinker

[size=13px]Why the meaning of home matters:[/size]

https://www.gov.uk/hmrc-internal-man...asis/rdrm13040

The principles and characteristics of a home:

https://www.gov.uk/hmrc-internal-man...asis/rdrm13050

An Airbnb could be a home; it depends on how long you have booked it for, e.g. staying long-term in a single Airbnb (or even booking it long-term and staying in it occasionally, because it is available for your use) is different from moving between a succession of short-term Airbnb's, hotels or similar. Note, this is my opinion, but I'm not an expert so check any advice received from me or anyone else carefully.

Have a look at the results of a search for "home" on the HMRC website:

https://www.gov.uk/search/all?manual...e-basis&q=home

There appears to be an HMRC community with Q&A's that could be useful to search, or you could post a question:

https://community.hmrc.gov.uk/custom...d9c6b71?page=1

enm5

Hi,

To determine your resident status under the home test (this is the second automatic resident test in the SRT), you must satisfy the following criteria:

1) property available for 91 consecutive days, 30 of them days fall within the tax year in question where:
a) the property is your only home, or
b) the property is not your only home because you have a home overseas but you spend no more than 30 days in that overseas home
2) you spend 30 days sleeping in the UK property

For split year under case 4, you would need to start meeting the above conditions at some point in the tax year. For split year under case 8, the conditions are slightly different being that you are allowed to have a home overseas but you must keep the UK property up until the end of the next tax year.


Emma

ianandhelena

As HMRC say in the document I referred you to,

"A3 As the meaning of ‘home’ can vary according to its context it is not
possible for this guidance to provide an absolute definition of the term. What
this guidance does is to give indicators outlining the characteristics that a
home will generally have. We give some general examples of what a home
may or may not be; whether a place is or is not a home will always be
dependent on the facts and circumstances of its use by the individual.
HMRC may choose to enquire into those facts and circumstances."

i.e. it depends on your own personal circumstances.

travelfar

Many thanks to all for advice comments and links. It is much appreciated and extremely helpful.