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Posted Sat, 10 Sep 2022 21:12:51 GMT by M_C
I am UK citizen, and was living and working overseas between September 2014 and October 2021. On 5 October 2021 I ceased to be resident in the country where I was living and working, and came back to the UK. The UK was from that date my only home. During the remainder of the 2021-22 tax year I have had 2 employments in addition to some self-employment income. I'm seeking assistance with completing questions 3.1 and 10 in the residence status section of SA109. Regarding question 3.1 (If more than one case of split year treatment applies, put ‘X’ in the box), where can I find "simple" guidance on this, or based on the information above are you able to provide a quick answer? (If more information would allow you to provide a quick answer then please let me know.) Regarding question 10 (Number of days spent in the UK during 2021–22), I have calculated that between 5 October 2021 and the end of the tax year there were 183 days. However, after arriving in the UK on 5 October 2021, I only stayed 14 days before taking an extended overseas holiday until 26 December 2021, and taking this into account I was only physically in the UK for 115 days. My question is: Should I include the holiday into the calculation of the value to put in the answer to this question - i.e. do I put 183 days or 115 days?
Posted Tue, 13 Sep 2022 14:38:19 GMT by HMRC Admin 17

Please refer to guidance at :

Residence, remittance basis etc notes .

HMRC cannot provide answers on your residence status.

You may also want to consider :

Tax on foreign income    .

Thank you.

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