Cases for Split Year Treatment (SA109)

Hi HMRC Admin, I’ve read the notes for SA109 and RDRM12160. I moved to the UK on 10 May 2023 and then stayed in temporary accommodation while I was finding a property to rent. I started my tenancy agreement on 5 July 2023 and started my first job in Feb 2024. (Unemployed from 6 April 2023 to Jan 2024) In Box 3, I believe I shall meet Case 4 conditions as (1) I’m non-UK resident for 2022-23, (2) I started to have my only home in the UK during tax year 2023-24, (3) I had no UK ties from 6 April 2023 to 4 July 2023. In the notes, I should put the above information into ‘Any other information’ in SA109. My questions are: (1) Am I correct on my interpretation? (2) Do I need to submit my tenancy agreement and/or other documents to support? (This is not mentioned in the notes) (3) Shall my overseas part of the tax year will end on 4 July 2023? Thank you so much.

Hi,

As you arrived in the UK on 10 May 2023, you will be tax resident for the whole tax year, as the guidance advises "If you have been in the UK for 183 or more days you will be a UK resident. There is no need to consider any other tests". You can see guidance here:

RDR3: Statutory Residence Test (SRT) notes

Thank you.

Hi, Following your reply, I'm still confused. 1) Does it mean I can't apply split year treatment (whole SA109) because I'm UK tax resident for the whole tax year? so do I need to report my income between 6th April and 9th May 2023 although they are the overseas part? 2) Following the note you shared, the part 6 'Split years' of the notes stated 'You’ll be resident in the UK for the whole of a tax year, but that year may be split into a UK and an overseas part....If, in a year in which you are UK resident, there is an actual or deemed arrival in the UK then you will need to consider whether any of the split year cases 4-8 apply.' It seems I can apply split year cases 4-8 and report the income excluding an overseas part. Am I right?