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Posted Sat, 14 Oct 2023 10:48:23 GMT by joe sham
Hi HMRC Admin, May I know the start date of the UK part of split year with the details below: ~ My wife and my son have moved to UK on Sep 13 ~ My wife and I rented a home in UK in advance on Sep 7 ~ I stay in Hong Kong to finish the work and plan to move to UK on Nov 10 If I apply the split year treatment by choosing the case 8 (Start to have a home in UK), I am quite confused whether the split date should be Sep 7, the start date of the UK tenancy? Or my entry date into UK on Nov 10? Another question is the number of ties I need to fill in the box 12 of the form SA 109 for split year treatment As I know it counts the ties only in the overseas part. I guess I will get at least one, the family tie, because my wife and son moved to UK earlier. However, I am not sure whether I will get another accommodation tie because I never lived in that home during the overseas part. I won't get involved in other ties like work tie, 90 days tie and country tie. So in the box 12 of SA109, should I put only one tie? Or put two ties included the accommodation tie? I greatly appreciate if Admin can make me clear. Thank you Joe
Posted Wed, 18 Oct 2023 12:47:35 GMT by HMRC Admin 25
Hi joe sham,
HMRC are unable to answer these questions on your residence as this is for you to determine based on the guidance available:
RDRM12000 - Residence: The SRT: Split year treatment: Contents.
Thank you. 
 
Posted Wed, 18 Oct 2023 13:20:05 GMT by joe sham
Hi HMRC May I know whether the split date should be my entry date into UK (Nov 10)? or start date of the tenancy agreement (Sep 7)? Thank you 
Posted Fri, 20 Oct 2023 15:09:47 GMT by HMRC Admin 19
Hi,

That is for you to determine based on the guidance available here:

RDRM12000 - Residence: The SRT: Split year treatment

Thank you.

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