8. Starting to have a home in the UK Print

Where the individual has no home in the UK at the beginning of the tax year, but at some time during the tax year he starts to have a home in the UK. The individual must:

  • Be UK resident for the tax year,
  • Be not resident in the UK for the previous tax year;
  • Be UK resident for the following tax year, which must not be a split-year;
  • Not have sufficient UK ties to make the individual UK resident for the period from 6 April up to the time he has a home in the UK. For these purposes the table (in Starting to have a home in UK only section) applies to determine the number of days the individual may spend in the UK.
  • Have no home in the UK at the beginning of the tax year but start to have a home here at some time during the tax year, and continue to have a UK home for the remainder of the tax year, and all of the following tax year.
  • The UK part of the tax year starts on the date that the individual has a home in the UK, and continues to the following 5 April.
  • The overseas part of the tax year is from the beginning of the tax year until the start of the UK part of the year.

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