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Posted Mon, 23 Jan 2023 15:36:09 GMT by Yan~
Hello, I move from Hong Kong to UK on 6 Sept 2021 via BNO visa. I live (rent) in my relative's house when I arrived UK for half year. Before 6 Sept, 2021, I never arrived UK and haven't spent any night in my relative's house. Based on this case, do I have any accommodation tie under SA109 Box 12?
Posted Wed, 25 Jan 2023 12:00:50 GMT by HMRC Admin 20
Hi Yan~,

Please refer to guidance at:
RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only

Thank you.

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