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Posted Thu, 14 Jul 2022 19:06:04 GMT by QQ
Hello, Re: SA109 - Box 12 "How many ties to the UK did you have in 2021-22?" I am just wondering whether I meet with the criterion of a family tie. In accordance with RDRM11530 - Residence: The SRT: Definition of a family tie The individual will have a family tie for the tax year under consideration if any of the following people are UK resident in their own right, for tax purposes for that year: 1) their husband, wife or civil partner (unless they are separated) 2) their partner if they are living together as husband and wife, or as civil partners 3) their child, if under 18 years old The above definition seems only specified with the designated group of people. None of the description best describe my situation. My situation is I am single, just living with my parents and sibling in UK. They are UK tax resident for this year. Do I still meet the family tie? Please clarify and advise. Thanks.
Posted Mon, 18 Jul 2022 13:58:37 GMT by HMRC Admin 17

Hi,
 
As parents are not listed in the definintion, you do not meet that tie    .

Thank you.
 
Posted Sat, 20 Aug 2022 15:58:42 GMT by QQ
Hi, I am not sure whether I fill in the data correctly in SA109. Background: I’m claiming split year treatment and I put “X” in box 3 of SA109 Overseas part: 6.4.2021 - 30.9.2021, UK part: 1.10.2021 - 5.4.2022 1.10.2021 is also the split year treatment date from which the UK part of the year begins. Question: Is it correct to fill in 1) Box 6: 1.10.2021 ? 2) Box 10: 0 day ? Please clarify and advise. Thanks.
Posted Tue, 23 Aug 2022 10:17:23 GMT by HMRC Admin 17

Hi,
 
On the basis of the information you have provided, you became a resident of the UK on 1 October 2021.

Your proposed Box 6 entry is therefore correct.

However, you should enter in Box 10 the number of days you spent in the UK from 1 October 2021 to 5 April 2022.

For detailed guidance, please refer to the SA109 Notes.

See Link:

assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1064072/sa109-notes-2022.pdf   .

Thank you.
Posted Tue, 23 Aug 2022 12:47:18 GMT by QQ
Thanks for your reply. I am still quite confusing to fill in Box 10 of SA109. In accordance with the SA109 Notes, it states that “If you’re claiming split year treatment, and you’ve put ‘X’ in box 3, the entry in box 10 should only be for days spent in the UK for the overseas part of the year.” Please rectify me as below if my concept is wrong: Box 10 is questioning number of days spent in the UK for the overseas part of the year, what does that mean “the overseas part of the year”? Since during the overseas part of the year (6.4.2021 - 30.9.2021), I never been to UK, so that’s why I reckon that box 10 should be fill in “0” day instead of counting the days spent in UK part (187 days). Claiming Split year treatment: 1) Overseas part: 6.4.2021 - 30.9.2021 (Spent in UK: 0 day) 2)UK part: 1.10.2021 - 5.4.2022 (Spent in UK: 187 days) Remarks: The date of 1.10.2021 applies for both I arrived to UK and started to have a home in UK only. For my case, please advise whether I fill in Box 10 is 1) 187 days or 2) 0 day Thank you so much for your patience.
Posted Thu, 25 Aug 2022 16:30:27 GMT by HMRC Admin 10
Hi
Unfortunately as this relates to your residence, HMRC cannot advise the figures for you  to use.
Thankyou.
Regards.

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