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Posted Tue, 22 Aug 2023 09:03:58 GMT by Ahmed S
Hello, I need some help completing the SA109 form. I am not sure what bits I need to complete, I do qualify for the Split Year treatment. I Had a full-time job in the UK(I am a British citizen and not lived abroad before) - everything done via PAYE. I moved to Spain in Nov 1st 2022 and have lived here since, paying taxes here and working fulltime here, and I have a flat here too (I was renting when in the UK), I have visited the UK for holidays. The online examples show I fit the split year by case 1 and case 3 I guess (as I have always been a renter in the UK). boxes 1 - 14 seem straight forward, as they give examples if you are doing the split-year. However boxes 15 - 27 -> how will these be filled out in the split year treatment? I don't need to fill out 28-39 as I am not bringing any money into the UK. For the section personal allowance for non-residents and dual residents: Do I need to tick the box 15 or 16? For the Residence in another country do I need to fill out boxes 18-22? For the domicile: again do I need to fill this out for the split year treatment? Thanks, sorry if these are super basic questions, I just not sure how to fill these out for the split treatment. Thanks
Posted Fri, 25 Aug 2023 14:41:29 GMT by HMRC Admin 32

Please refer to guidance notes at:

Residence, remittance basis etc notes

Thank you.

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