HS302

Hi, I am preparing a Tax Return for a dual residence case with a claim for relief from UK tax based on the double tax agreement. There are no explicit instructions for submitting form HS302 by post and/or as an attachment to the Tax Return and I am doing both to cover all bases. In the circumstances, please can you advise whether there any requirement to submit the supplementary SA109 residence pages with the Tax Return or whether these are usurped by the HS302 (the software I am using suggests the latter, the SA109 is not included in the automatic processing). If there is uncertainty and in the absence of the SA109 I propose to include an additional information note explaining the position. Thank you.

Hi,
A SA109 is still required.  The form HS302 is supporting SA109 page RR2 section for 'Residence in other countries'.
Thank you.

Thank you. I have just re-read SA109 notes and page RRN1 says to complete the pages if an individual: - is not resident in the UK - are resident in the UK and: - are eligible for OWR - became resident during the year - are due split year treatment - have a domicile outside of the UK - have foreign income or capital gains and want to use the remittance basis The Tax Return I am preparing relates to a UK resident throughout who is also resident in another country for a short period but claiming exemption for overseas income as a dual resident. This doesn't seem to be covered by the above and I can only get the software to automatically produce SA109 pages by stating non-residence which is at odds with box 1(a)(i) I am answering ‘yes’ to on page 1 of HS302. I am struggling to see that non-residence is technically correct unless the tie breaker has the effect of favouring the other country completely so that there is deemed UK non-residence for the corresponding period but that seems at odds with the concept of 'dual residence'. Bearing in mind the above and for my own education, please can you advise on what basis SA109 needs to be completed in these circumstances, notwithstanding all of the relevant details will be included in the HS302 anyway. Thanks in advance.

Hi,
You cannot use the HMRC version of the online tax return, if you intend to submit the residence section. Instead, you will need to buy a commercial tax return.  
You can find a list of commercial tax returns below to choose from.
Self Assessment commercial software suppliers
You would use your government gateway user ID and password to submit the commercial tax return.
Thank you.