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Posted Mon, 08 Aug 2022 14:11:04 GMT by C K Chow
Hello, I am still not sure if case 5 of split year treatment is applicable to me. After arrival in the UK in October 2021, I started my first full-time work in the UK in the same month until now. As shown in RDRM12170, one of the criteria of case 5 is that I must meet the third automatic UK test over a period of 365 days. The period begins on that day I worked more than 3 hours in the UK, which is in October 2021. However, today is in August 2022 so I cannot assess the whole period of 365 days which began in October 2021. In this case, should I include case 5 in the SA109 form? Thank you!
Posted Tue, 09 Aug 2022 10:54:58 GMT by HMRC Admin 17

Although part of the 365 day period falls in 21/22 tax year and part in 22/23 tax year,

you still use the 365 day period for the test. 

Example 1 at RDRM11370 is a scenario where the 365 day test period straddles two tax years.

Thank you.
Posted Tue, 09 Aug 2022 13:07:36 GMT by C K Chow
Hi, Thank you for your response. I do understand that the 365 day period can straddle two tax years. However, according to split year case 5, the start date of the 365 day period is the day I worked more than 3 hours in the UK. Therefore, I am not able to see the whole 365 day period until October 2022 because my work started in October 2021. On the SA109 form, I need to give details of which split year cases apply to me. If I submit the 2021/2022 tax return now, I am not able to assess case 5 because the 365 day period has not finished. Therefore, I am not sure if I should put case 5 on the SA109 form.
Posted Thu, 11 Aug 2022 13:12:34 GMT by HMRC Admin 19

HMRC does not count future dates, as there is no certainty that you will be resident in the UK between now and the date of your 365 day period in October.  

You could hold off submitting your tax return until the 365 day arrives.  

Paper tax returns need to be submitted by 31 october each year.

Thank you.

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