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Posted Wed, 28 Jun 2023 12:05:07 GMT by
Base on UK Test / Oversea Test / Tie Test, I am not UK resident for this tax year but still need to pay tax for my UK income. Which tax form will I need to return for filing my UK income tax? (SA100 & SA109)? I work for a Spain company and continuous working remotely after moving to UK (living in UK for 62 days), I have tax clearance in Spain before I move to UK. Do I need to complete SA 109 to apply for split year treatment? For my case, to fill in SA109, am I right to put "X" for both box 1 & box 3?
Posted Mon, 03 Jul 2023 16:09:52 GMT by HMRC Admin 10
Hi
Yes the SA109 is required for split year treatment and the SA100 for the main return.
You also need to complete box 6 on the SA109 in addition 1,3.
Thankyou.

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