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Posted Mon, 18 Jul 2022 12:23:27 GMT by POp76
Hi, After 8 years living and working in the UK, I left the UK last year at the end of August and I became Tax resident in another country by the 01 Jan 2022. I would like to claim Split year treatment for this year’s Self Assesment. I think CASE 1 (starting full-time overseas) and CASE 3 (ceasing to have a home in UK), applies to me. I’ve been looking through the notes for SA109 and I have a doubt regarding Box 40. I would most grateful if you could help me: In the notes says that (I quote): ‘BOX 3.1 : Put ‘X’ in box 3.1 if you think that more than one case of split year treatment applies for the 2021 to 2022 tax year. Give details of which cases apply to you in the ‘Any other information’ box, box 40, starting on page RR 3. ‘ Which info should I add exactly into Box 40? Should I state ‘just the NAME of the cases’ (e.g. CASE 1 and CASE 3 applies to me), of should I put all the set of calculations, etc… I had to make to work out for instance, Case 1 - starting full-time overseas)? Thank you. Best regards,
Posted Tue, 19 Jul 2022 13:52:02 GMT by HMRC Admin 17

Per the SA109 botes,, Box 40 Any other information

Please put any additional information in this box,
for example, any:

• nominated income or gains

• UK Gift Aid donations  

• double taxation relief claims

• remitted nominated foreign income or gains (in
excess of £10) during the 2021 to 2022 tax year,
that cover more than 1 tax year .

• investment that no longer qualifies for relief

• details of remitted foreign income or gains if you
are deemed UK domicile .

Thank you.

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