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並前往https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm12150

Residence: The SRT: Split year treatment: Case 4 ... - GOV.UK

An individual may receive split year treatment for a tax year if they did not meet the only home test at the start of the tax year, but at some point in the ...

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