Q about SA109 box 9.

I am trying to complete form SA109 as my situation meets the criteria for case 4 split year treatment. I am confused by box 9 asking if I had a home overseas during the tax year-I would have though that that was a logical conclusion from the fact that I am applying for split year treatment. Does box 9 only apply to the UK part of the year? I have read the guidance notes and I am none the wiser.

Hi

HMRC does not have an actual definition of what a home is, as the meaning of 'home' can vary according to context.  The guidance notes for box 9 ask -
"If you had one or more homes overseas and you spent at least 30 days in any one of those homes during the 2023 to 2024 tax year, put ‘X’ in box 9. You must consider each overseas home separately."  
RDRM13030 states -
"The vast majority of individuals will have only one place where they live and this will be their home. If an individual has more than 1 place to live then each of those places may be a home. In this situation, whether or not either place is a home will be determined by the facts"
RDRM13030 - Residence: The SRT: Annex A: The second automatic UK test and the context of a 'home'
You will have to determine if you have a place to live outside the UK and whether this place is a home.

Thank you

Thankyou for your answer. Please can you tell me if box 9 only applies to the UK part of the year if I am claiming split year case 4?

Hi,

The guidance note for SA109, advice for Box 9 is if you had a home overseas in 2023 to 2024. If you had one or more homes overseas and you spent at least 30 days in any one of those homes during the 2023 to 2024 tax year, put ‘X’ in box 9. You must consider each overseas home separately. You can see guidance here: 

Residence, remittance basis etc notes

Thank you.