Residence and split years

Swej68
Swej68 Registered Posts: 2
in AAT student discussion
Can anyone offer advice on Residence and Split years, I have a client and 14/15 he was a resident doesn't fit in automatic overseas test but does in the automatic residence test, but in 15/16 he left the UK at the end of Jan having spent most of the year in the UK due to various reasons, however, he still has a house in the UK but its being sold as part of a divorce. So is he resident in 15/16 for the whole year or is it a split year..I just can't seem to get my head around it.

Comments

  • MarieNoelle
    MarieNoelle Registered, Moderator Posts: 1,303
    Why did he leave the UK? For work? He is likely to be non resident for 2016-17?
    I suggest you look at FA2013 sch 45 part 3 and decide whether case 1 applies.
  • MarieNoelle
    MarieNoelle Registered, Moderator Posts: 1,303
    Why the LOL @KernowAccountant? I realise we don't have nearly enough information to give the OP an answer but I would genuinely like to know how my suggestion is so misplaced. Thanks.
  • Swej68
    Swej68 Registered Posts: 2
    Thanks MarieNoelle I'll have a look.
  • KernowAccountant
    KernowAccountant Registered Posts: 103 Epic contributor 🐘
    Finger slipped, I would guess. It wasn't intentional.

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