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Posted Sat, 04 Jan 2025 16:16:24 GMT by Ben Moon
I took leave from my overseas job in UK for 120 days in 2023/24 year - mainly arriving in June and departing again in November. I was non-resident previous tax year, and will be non-resident again 2024-25 tax year. All employment income was earned overseas outside of the 120 days in the UK (but continued to receive whilst on leave in UK). No days worked in UK. I understand this makes me resident in the UK for the year, but can be treated as split year (case 1 and case 6) 1. Can I complete SA109 for both cast 1 and case 6 combined? 2. For SA102 do I (a) report zero income (as all earned during overseas period)? (b) need to report income received during my 120 period in the UK (i.e paid leave from overseas income)? (c) other? Thanks in advance for your help
Posted Fri, 17 Jan 2025 12:22:30 GMT by HMRC Admin 21 Response
Hi,
We cannot advise on your residence status or advise how you should complete the supplementary page SA109.
Please find our guidance at: Residence, remittance basis etc (Self Assessment SA109)
Thank you.

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