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Posted Mon, 31 Jan 2022 11:47:17 GMT by hmrcquestions
For individuals who are claiming split year for leaving the UK under Case 1, full time work abroad, do they need to complete boxes 15 to 18 of SA109 to preserve their personal allowances for the UK part of the year?
Posted Tue, 01 Feb 2022 14:01:24 GMT by HMRC Admin 24
Hi,

No, to claim split year you must originally be a UK tax resident.

This means box 1 on the SA109 will not have been ticked and your personal allowance will automatically be calculated in.

Thank you.

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