Form SA109

Hello. I am filling in my 2023-24 self-assessment tax form, and I am due split-year treatment. To keep things simple, let's imagine that: - my UK part is 06/04/2023-31/12/2023, and my overseas part is 01/01/2024-05/04/2024 and am still overseas (so all of 2023 is the UK part, and all of 2024 is the overseas part). - I worked 0 days overseas during the UK part - I spent 0 days overseas during the UK part - I worked 0 days in the UK during the overseas part - I spent 0 days in the UK during the overseas part - I have checked Box 3 - I have not checked Box 2 What should I enter into box 14 please? Do I enter all the days I spent working overseas during the overseas part? Or do I enter 0 because I worked 0 days overseas during the UK part? Thank you.

Hi pta90,
We cannot comment on any form of calculation/example or scenario, whether fact or fiction.
We can only point you in the direction of the guidance.
So that you can review the guidance and to allow you to make an informed decision. please therefore see:
Residence, remittance basis etc notes
Thank you. 
 

Hello, thank you for your reply. I understand that you cannot comment on a specific calculation, but to me the guidance isn't very clear on when and when not the box should be filled in. The current guidance states: "If you’ve put ‘X’ in box 2, put .,.. in box 14. If you’ve put ‘X’ in boxes 2 and 3 you only need to put ... year in box 14." The way this is written and the second line (if you've put 'X' in boxes 2 and 3) seem to imply that I should still put something if I've not put anything in box 2 but have put something in box 3, however this is never explicitly stated so I'm not sure what to do in this case. If we've written X in box 3 but put nothing in box 2, then we ignore box 14? box 14 is only ever to be filled in if, and only if, box 2 has an 'X' in it? Thank you,

Hi,

You can see guidance here:

Residence, remittance basis etc notes

Or you can contact our Self Assessment team for advice.

Self Assessment: general enquiries

Thank you.