SA109

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

Hi, 

You can find guidance at the following link:

Residence, Domicile and Remittance Basis Manual

Thank you.

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, 

Hi,
 

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