Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Thu, 15 Sep 2022 09:34:05 GMT by YYLo
Hi, Admin, I am qualified for split year treatment under case 4. I have a queston on SA109 box 12 (no of ties you had in the oversea part). My case is : I arrived UK in Aug 2021 and rented an appartment on 21 Aug 2021. My son (aged 15) had started his boarding school life since Sep 2020 and stayed in UK from that time onwards without traveling back to HK. Should I count it as a family tie. Kindly advise. Thanks & regards, YY Lo
Posted Fri, 16 Sep 2022 14:00:11 GMT by HMRC Admin 30

You can find guidance at the following link:

Residence, Domicile and Remittance Basis Manual

Thank you.
Posted Fri, 16 Sep 2022 15:04:40 GMT by YYLo
Hi, Admin, Thank you very much for your reply. I have reviewed the manual, however not very sure if I understand it correctly. My understanding is : Since my son had stayed in UK throughout the summer holiday which was more than 21 days, I should count it as a family tie. Am I correct? Please advise. Thanks & regards, 
Posted Tue, 20 Sep 2022 14:12:56 GMT by HMRC Admin 17

As your son is under the age of 18 this is not counted as a family tie  .

Thank you.

You must be signed in to post in this forum.