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Split year hardship; Family ties; Property gains; Gecko’d
Split year hardship
Are the split-year rules working as they should for a temporary resident?
Our client came to the UK in September 2012 to work on a self-employed contract. The contract lasted until January 2014 whereupon he left again.
He rented a house from 1 October 2012 to 30 September 2013.
For 2012-13 the ‘old’ residency rules applied. He was not here for 183 days (due to time abroad over Christmas otherwise he would have been) and he did not intend to stay for more than two years. I have concluded therefore that he is not resident for 2012-13.
The client left the UK in January 2014 so for 2013-14 he was here for more than 183 days and is automatically resident under the ‘new’ statutory residence test.
The client does not appear to be able to claim split-year treatment for 2013-14 because...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
