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Posted Sat, 23 Apr 2022 16:08:10 GMT by rushki 2
Hi, In Form SA109 Residence, remittance basis etc, box 7 asks: "If you meet the third automatic overseas test, put ‘X’ in the box. Do I also have to put X in the box if I already meet the first automatic overseas test and therefore in the Statutory Residence test waterfall don't get to the third automatic overseas test? The Notes to SA109 unfortunately don't answer this question. Background is that I already meet the first (and then if relevant also the third) automatic overseas test. Many thanks for your help/insight!
Posted Tue, 26 Apr 2022 15:51:18 GMT by HMRC Admin 2

If you already meet the 1st overseas test and you have ticked the box to say you were non-resident, then there is no need to tick the box for meeting the 3rd overseas test. 

Thank you.

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