Form SA109 - home abroad for split year treatment

I'm a UK tax resident for 2022-23 but I moved abroad during the year and qualify for split year treatment. Box 9 on form SA109 asks if I had a home abroad in the tax year, but I'm not sure if this means at any point in the year or just during the UK portion of the year?

Hi,

In the part of the tax year that you were resident in the UK, you are taxable in the UK, on any world-wide income/gains that arises in that period.  

You are not taxable in the UK on your world-wide income / gains for the part of the tax year you are not resident.

Thank you.

Many thanks for your reply, unfortunately though it doesn't answer my question. I know that I am not taxable in the UK on my worldwide income for the part of the year that I was non-resident. My question though is specifically about the information requested in Box 9 of form SA109, which asks if I had a home abroad during the year. Other similar questions (e.g. about whether I had any foreign income) specify that if I'm claiming split year treatment I should only include information relating to the part of the year where I was a UK resident. However Box 9 does not provide any guidance either way. I did not have a home abroad during the part of the year when I was a UK resident, but I did during my overseas portion of the year. So I need to answer differently depending on whether this question covers the whole year or just the UK part. Please could you advise? Many thanks

Hi eliza1,

Please see:

Residence, remittance basis etc notes Tax year 6 April 2022 to 5 April 2023 (2022–23)

This guidance helps you understand and complete the form SA109.

Thank you. 
 

QUESTION ON THE FORM OF SA109 Hi HMRC Admin, For Box 10, the SA109 notes states that "If you’re claiming split year treatment, and you’ve put ‘X’ in box 3, the entry in box 10 should only be for days spent in the UK for the overseas part of the year." I stayed in Hong Kong from 6 Apr 2022 to 13 Nov 2022 without leaving Hong Kong. I came to UK on 14 Nov 2022, stayed in UK hotel and searched for renting an apartment. I rented an apartment on 3 Dec 2022 in UK and now I am still living in it . For the purpose of filling Box 10 of SA109, may I clarify whether I put 19 days in the box (days between 14 Nov 2022 and 2 Dec 2022) is correct or not? Thanks and regards .

Name removed admin 

Hi,
As you did not reside in the UK, in the period of the tax year you were resident in Hong Kong, you would enter '0' on box 10.
Thank you.

FURTHER QUESTIONS ON THE FORM OF SA109 Hi HMRC Admin, My case is: (1) I stayed in Hong Kong from 6 Apr 2022 to 13 Nov 2022 without leaving Hong Kong (Overseas Part) (2) I came to UK on 14 Nov 2022, stayed in UK hotel and searched for renting an apartment (Overseas Part, as split year begins on 3 Dec 2022) (3) I rented an apartment on 3 Dec 2022 in UK and now I am still living in it (I am going to claim split year treatment for 2022/2023, split year - UK part started on 3 Dec 2022 as I have a home in UK on 3 Dec 2022) For Box 10, the SA109 notes states that "If you’re claiming split year treatment, and you’ve put ‘X’ in box 3, the entry in box 10 should only be for days spent in the UK for the OVERSEAS part of the year." My further question is: For the purpose of filling Box 10 of SA109, may I clarify once again whether I put 19 days in the box (days between 14 Nov 2022 and 2 Dec 2022, treated as overseas part but I am in UK) is correct or not? Thanks and regards, KI Chan

Hi,

You advise that you did not visit the UK during the firt part of the split year and that you should enter the number of days in the UK, when you were not resident; so box 10, should show '0'.

Thank you.