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Posted Thu, 15 Feb 2024 12:27:51 GMT by
As I claim split year treatment, I need to complete and Box 6 and Box 10 in the Form SA109. This is my case 1. I was in HK from 6 April 2023 to 29 June 2023 and have been UK for 10 days travel during this period. 2. I moved to the UK on 30 June 2023 for emigration; 3. I stayed in the hotel for accommodation search during 1 July 2023 to 31 July 2023. 4. I started to rent a UK property in 1 Aug 2023 as main home; 5. I went to France for travelling from 1 Sept 2023 to 15 Sept 2023 (15 days) and came back to the UK May I clarify with you that Box 6: It requests to enter the date from which UK part the year begins. In my case, should I put 30 June 2023 (arrival date) or 1 Aug 2023 (lease term starts) in Box 6 Box 10: It requests how many days you were in the UK during the overseas period of the split year. Should I put 10 days (days visited to the UK before I migrated to UK) or 15 days (days visited to France after I have migrated to the UK) Thanks for your advise.
Posted Tue, 20 Feb 2024 10:28:11 GMT by HMRC Admin 21 Response
Hi pigwai chau,
HMRC cannot advise you on this as it is for you to determine your residence and complete the section. you want to look at:
Residence, remittance basis etc notes Tax year 6 April 2022 to 5 April 2023 (2022–23)
Thank you.

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