4. Starting to have a home in the UK only Print

The individual did not meet the only home test at the start of the year, but at some time during the year his only home is in the UK, and he continues to have a UK home until the end of the following tax year. The individual must:

Have no home in the UK at the start of the tax year;

Be non-UK resident for the previous tax year;

Be UK-resident for the year in question, and the following tax year, and that tax year must not be a split-year; and

Not meet the sufficient ties test for the part of the year before acquiring a UK home. In establishing the sufficient ties, the day count should be reduced according to the following table:

Overseas part of year Ends on or before For 15 Substitute For 45 Substitute For 90 Substitute For 120 Substitute
30 April 1 4 7 10
31 May 2 7 15 20
30 June 4 11 22 30
31 July 5 15 30 40
31 August 6 19 37 50
30 September 7 22 45 60
31 October 9 26 52 70
30 November 10 30 60 80
31 December 11 34 67 90
31 January 12 37 75 100
28/29 February 14 41 82 110
5 April 15 45 90 120

The overseas part of the year starts on 6 April, and ends on the day before the earliest point at which the individual has a home, or homes only in the UK.

The UK part of the tax year is the period from the end of the overseas part until the following 5 April.

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