Split year treatment for UK leavers
 

Wasn't sure where to post this which is directed at returners who then chose to leave again.

Under HMRC split-year treatment (in the Statutory Residence Test) in order to avail yourself of split-year treatment you must be non tax resident in the following year and (mainly) either have your only home or homes in a particular country within six months OR become tax resident in that country within six months. (In passing, you must also not be in the UK for sixteen days after leaving)

I'm not sure what the latter (highlighted) case means. IF one moves to a country in early June 2020 and remains in situ for the remainder of the calendar year 2020 such that one becomes tax resident for 2020 under that country's rules, does that mean that you became tax resident on JANUARY 1st 2020? I know it seems obvious that that is the case BUT....

I suppose it helps the 'argument' to be able to say that the destination country does not have split-year treatment.

Unfortunately one can't ask HMRC questions like that under one's self assessment login as they only respond AFTER the event.