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Posted Mon, 17 Oct 2022 11:56:53 GMT by asktaxqs
I applied for spilt year treatment with SA109 form. In Box 6- the date from which UK part is 04/03/2022. For Box 9 in SA109, I am confusing the questions is about the whole year 2021-22 or since the date I became tax resident (i.e. 04/03/2022). I wonder do I need to put "X" if I only have a home in the UK since I arrive in Sep 2021.
Posted Fri, 21 Oct 2022 10:40:09 GMT by HMRC Admin 20
Hi asktaxqs,

Split year treatment is only due if you are UK resident for the year, if you’ve put ‘X’ in box 1 split year treatment is not due.
If you’re UK resident in a tax year, you pay UK tax as if you’re resident for the whole tax year.  
However, if you’re resident, become resident or cease to be resident during the year, you must consider if any case of split year applies to you.  
If it does you’ll get split year treatment and the tax year will be split into a UK part and an overseas part and you’ll pay tax only on the income arising in the UK part of the year.  
You will need to follow the guidance at RDR1, Residence, domicile and the remittance basis: RDR1 and apply the tests to determine if split year treatment applies.
If you had one or more homes overseas and you spent at least 30 days in any one of those homes during the 2021 to 2022 tax year, put ‘X’ in box 9.
You must consider each overseas home separately.

Thank you.

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