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Posted Tue, 02 Jan 2024 10:27:53 GMT by
Hi, Please kindly clarify the wordings on SA109 notes regarding boxes 10, 12 and 13: 1) box 10 refers to days spent in the UK for the overseas part - is this the numbers of days being overseas (not in UK) ie the numbers of days between 6 April and the date in box 6? 2) box 12 refers to number UK ties in the overseas part - please clarify the action required here in relation to split year case 4 3) please confirm box 13 is only required if split year cases 1 AND 6 apply. Many thanks.
Posted Wed, 10 Jan 2024 10:43:56 GMT by HMRC Admin 32 Response
Hi,
  1. This refers to the number of days you spent in the UK when you were still classed as resident overseas.   
  2. You need to advise how many UK ties you have.    
  3. 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.
Thank you.

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