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Posted Thu, 30 Nov 2023 13:32:24 GMT by Gloria Leung
1) Box 9 of SA 109 asked if I had one or more homes overseas and I spent at least 30 days in any one of those times during the 2022 to 2023 tax year, put "X" in the box. I lived in the same rented flat in HK (no other overseas home) and moved to the UK in late November 2022. As I am eligible for split tax treatment and do not have any homes overseas after moving into the UK, I do NOT need to put "X" in Box 9. Am I right? 2) Do I need to fill in Box 18 and Box 19 (if appropriate) if I do not apply for any relief under double taxation agreement? Or they should be filled in no matter double taxation agreement relief is claimed or not? Many thanks.
Posted Fri, 01 Dec 2023 10:26:39 GMT by HMRC Admin 25
Hi Gloria Leung,
You are correct that you do not need to tick box 9 and if you are claiming personal allowances.
You will need to complete boxes 18 and 19:
Residence, remittance basis etc notes
Thank you. 
Posted Thu, 21 Dec 2023 14:28:38 GMT by Gloria Leung
Hi, Thank you for the previous reply. To further clarify, 1) May I know the ticking of Box 9 is for the purpose of determining whether Case 4 and/or Case 8 of split year treatment applies? Is it correct that the question regarding I had one or more overseas homes and I spent at least 30 days in any one of those times during the 2022 to 2023 tax year only related to the UK part of split year treatment? And that’s why since I did not have overseas home in the UK part, I do not need to tick Box 9? 2) It is my understanding that being a UK resident, I am entitled to the full personal allowance of £12,570 even though split year treatment applies. In view of this, I do not need to do anything to claim the personal allowance and hence I do not need to complete Box 18 and Box 19. Am I correct? In my case, completion of SA109 is solely for the purpose of split year treatment. No other allowances and treatments will be covered in the form. Thanks a lot for your kind assistance.
Posted Tue, 02 Jan 2024 15:11:23 GMT by HMRC Admin 5
Hi Gloria Leung

Yes, that is correct.

Thank you

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