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Posted Sat, 30 Sep 2023 16:36:17 GMT by SIMON LEUNG
Hi, I'm preparing the SA109 for split year treatment, I meet criteria box 3, I'm a bit confusion on box 13 "number of days you worked for more than 3 hours in the UK" . Refer to the guidance should I input Zero day, cause before I landed UK on 31/10/2022, I never worked in the UK On box 14, my case only meet criteria box 3 but not box 2 & 3, should I need to worked on box 14 If yes, what's the definition of OWR
Posted Thu, 05 Oct 2023 13:21:02 GMT by HMRC Admin 32

If you’ve not put ‘X’ in box 1 but you’ve put ‘X’ in box 3 because you meet the criteria for any of the split year cases 1 and 6, put the total number of days that you worked for more than 3 hours in the UK during the overseas part of the year in box 13. The deifinition of OWR is explained at:

Residence, remittance basis etc notes

Thank you.

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