Go Back  British Expats > Living & Moving Abroad > Moving back or to the UK
Reload this Page >

Split Year Treatment Case 8

Split Year Treatment Case 8

Old Nov 22nd 2022, 8:55 am
  #1  
Just Joined
Thread Starter
 
Joined: Dec 2018
Posts: 20
travelfar is an unknown quantity at this point
Default Split Year Treatment Case 8

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.
travelfar is offline  
Old Nov 23rd 2022, 5:32 am
  #2  
BE Forum Addict
 
ianandhelena's Avatar
 
Joined: Aug 2005
Location: Kingston, Tas
Posts: 2,239
ianandhelena has a reputation beyond reputeianandhelena has a reputation beyond reputeianandhelena has a reputation beyond reputeianandhelena has a reputation beyond reputeianandhelena has a reputation beyond reputeianandhelena has a reputation beyond reputeianandhelena has a reputation beyond reputeianandhelena has a reputation beyond reputeianandhelena has a reputation beyond reputeianandhelena has a reputation beyond reputeianandhelena has a reputation beyond repute
Default Re: Split Year Treatment Case 8

Click on "View PDF" and see appendix A:

https://anzlaw.thomsonreuters.com/w-...8sc.Default%29
ianandhelena is offline  
Old Nov 23rd 2022, 8:46 am
  #3  
Just Joined
Thread Starter
 
Joined: Dec 2018
Posts: 20
travelfar is an unknown quantity at this point
Default Re: Split Year Treatment Case 8

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
travelfar is offline  
Old Nov 23rd 2022, 10:05 am
  #4  
SUPER MODERATOR
 
christmasoompa's Avatar
 
Joined: Oct 2007
Location: In a darkened room somewhere.............
Posts: 32,771
christmasoompa has a reputation beyond reputechristmasoompa has a reputation beyond reputechristmasoompa has a reputation beyond reputechristmasoompa has a reputation beyond reputechristmasoompa has a reputation beyond reputechristmasoompa has a reputation beyond reputechristmasoompa has a reputation beyond reputechristmasoompa has a reputation beyond reputechristmasoompa has a reputation beyond reputechristmasoompa has a reputation beyond reputechristmasoompa has a reputation beyond repute
Default Re: Split Year Treatment Case 8

Originally Posted by travelfar View Post
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
I think this may be beyond the realms of some laymen on an internet forum - probably best to get professional advice.

Good luck.
christmasoompa is offline  
Old Nov 23rd 2022, 12:02 pm
  #5  
Just Joined
 
Joined: Nov 2022
Location: UK
Posts: 4
enm5 is an unknown quantity at this point
Default Re: Split Year Treatment Case 8

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
enm5 is offline  
Old Nov 23rd 2022, 1:02 pm
  #6  
Forum Regular
 
Joined: Dec 2008
Posts: 233
tdrinker has a reputation beyond reputetdrinker has a reputation beyond reputetdrinker has a reputation beyond reputetdrinker has a reputation beyond reputetdrinker has a reputation beyond reputetdrinker has a reputation beyond reputetdrinker has a reputation beyond reputetdrinker has a reputation beyond reputetdrinker has a reputation beyond reputetdrinker has a reputation beyond reputetdrinker has a reputation beyond repute
Default Re: Split Year Treatment Case 8

[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
tdrinker is offline  
Old Nov 23rd 2022, 1:15 pm
  #7  
Just Joined
 
Joined: Nov 2022
Location: UK
Posts: 4
enm5 is an unknown quantity at this point
Default Re: Split Year Treatment Case 8

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

Last edited by christmasoompa; Nov 23rd 2022 at 1:24 pm. Reason: Pls re-read Site Rule 9, thx.
enm5 is offline  
Old Nov 24th 2022, 5:31 am
  #8  
BE Forum Addict
 
ianandhelena's Avatar
 
Joined: Aug 2005
Location: Kingston, Tas
Posts: 2,239
ianandhelena has a reputation beyond reputeianandhelena has a reputation beyond reputeianandhelena has a reputation beyond reputeianandhelena has a reputation beyond reputeianandhelena has a reputation beyond reputeianandhelena has a reputation beyond reputeianandhelena has a reputation beyond reputeianandhelena has a reputation beyond reputeianandhelena has a reputation beyond reputeianandhelena has a reputation beyond reputeianandhelena has a reputation beyond repute
Default Re: Split Year Treatment Case 8

Originally Posted by travelfar View Post
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
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.

Last edited by ianandhelena; Nov 24th 2022 at 5:34 am.
ianandhelena is offline  
Old Nov 24th 2022, 9:41 am
  #9  
Just Joined
Thread Starter
 
Joined: Dec 2018
Posts: 20
travelfar is an unknown quantity at this point
Default Re: Split Year Treatment Case 8

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

Posting Rules
You may not post new threads
You may not post replies
You may not post attachments
You may not edit your posts

BB code is On
Smilies are On
[IMG] code is On
HTML code is Off
Trackbacks are Off
Pingbacks are Off
Refbacks are Off


Contact Us - Archive - Advertising - Cookie Policy - Privacy Statement - Terms of Service - Do Not Sell My Personal Information -

Copyright © 2022 MH Sub I, LLC dba Internet Brands. All rights reserved. Use of this site indicates your consent to the Terms of Use.