The below examples relate to split year treatment in the UK tax year of arrival for the purposes of the statutory residence test (SRT). For full commentary on the rules, see E6.124C.
Example 1—Case 4 starting to have home in UK only
This example is an updated version of the example in RDRM12160.
Olan is a German national and has been working in Germany all his life. He had no UK ties and was not resident in the UK. On 1 June 2022 Olan moves to the UK to look for work here (obtaining the appropriate work visa). He rents out his flat in Germany on a two year lease, from 27 May 2022. He arrives in the UK and stays in temporary accommodation while he finds a flat to rent. He signs a twelve month lease on a flat in London on 1 July 2022. He starts UK employment on 22 July 2022 and remains in the UK for a further two years. Olan is UK resident
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