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Form SA109 Box 13

Posted Wed, 02 Aug 2023 10:24:57 GMT by
In SA109（box 13), Number of day you worked more than 3 hours in UK in 2022 to 2023 during the oversea part of the year. If someone has arrived UK on Nov 2022, he stills has job in other countries,but he is in gardening leave (with pay) from Nov 2023. He does not need to work from Nov 2023 to March 2023. Should he fill 000 day in Box 13?
HMRC Admin 32 Response
Posted Tue, 08 Aug 2023 11:50:16 GMT by HMRC Admin 32 Response
Hi,

Yes, as no work has been undertaken.

Thank you.

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