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Posted Mon, 22 Aug 2022 22:14:03 GMT by palmino
Hello, if I was non-resident in the UK for the whole of 2021-22, how do I answer box 4 of SA109 given that 2020-21 was a split year? So I was resident in the UK for only the first part of 2020-21, not the whole tax year. Thanks.
Posted Wed, 24 Aug 2022 14:55:21 GMT by HMRC Admin 2
Hi,

You can find guidance here:

Residence, remittance basis etc notes

Thank you.
Posted Thu, 01 Sep 2022 09:41:41 GMT by palmino
Hello, unfortunately the guidance notes are not clear enough for my situation. They state: "Put ‘X’ in box 4 if you were resident in the UK for the 2020 to 2021 tax year and you’re one of the following: • not resident for the 2021 to 2022 tax year • resident for the 2021 to 2022 tax year, and split year treatment applies to you" However, my situation is the first of these two conditions (not resident for the 2021 to 2022 tax year) but to answer the question I need to know which of the following is being asked: a) Put ‘X’ in box 4 if you were resident in the UK for the WHOLE OF 2020 to 2021 tax year b) Put ‘X’ in box 4 if you were resident in the UK for ANY PART OF 2020 to 2021 tax year Thanks
Posted Wed, 07 Sep 2022 10:10:03 GMT by HMRC Admin 17

Hi,
 
Put ‘X’ in box 4 if you were resident in the UK for
the 2020 to 2021 tax year and you’re one of
the following:

• not resident for the 2021 to 2022 tax year

• resident for the 2021 to 2022 tax year, and split
year treatment applies to you.  

Thank you.

 
Posted Sat, 01 Oct 2022 17:51:54 GMT by palmino
Please could you read my previous post and answer whether it is (a) or (b). The guidance notes do not provide sufficient detail for me to be sure how to answer this question.
Posted Wed, 05 Oct 2022 13:08:02 GMT by HMRC Admin 17

Hi,
 
HMRC cannot tell you what to complete as your residence is for you to decide  .

Thank you.

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