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Posted Thu, 29 Aug 2024 18:43:22 GMT by RIchard
I was working ( full time employment) in Mali with all income and tax solely arising there for the last 7 tax years, up to middle to the 2023/2024 tax year. I have declared my employment in the SA102, the gross pay. I have declared the tax taken by Mali in the SA106. I left box 2 blank as I couldn't calculate the table amount. I have the following questions for the forum. Should I have completed a SA109 in order to categorically state that this should be treated as separate employed, although this was stated on the SA102 and the cover letter ? If I have to complete a SA109 which sections would I have to complete ? Regards
Posted Wed, 11 Sep 2024 07:39:30 GMT by HMRC Admin 21 Response
Hi Richard,
The SA109 would be used to declare that you were either not UK resident or to claim split year treatment. Without it, you are required to declare your world-wide income on the tax return. If split year treatment applies, then you are not taxable on your income before you arrived in the UK.  
The statutory residence tests and split year treatment guidance can be found at RDR3 Statutory Residence Test.
Thank you.
Posted Wed, 11 Sep 2024 15:57:10 GMT by RIchard
thanks for you help

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