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Posted Tue, 22 Aug 2023 12:23:14 GMT by
Hi, I moved abroad in Nov 2022 and have not received any UK income since then. I will remain abroad throughout the April 2023/2024 tax year and should qualify for split year treatment for 2022/2023 through case 1. For SA109, do I need to fill in box 18, and do I need to claim double taxation relief through box 21, or is that separate to the split year treatment? Thank you
Posted Fri, 25 Aug 2023 16:24:27 GMT by HMRC Admin 25 Response
Hi Lee,
If claiming split year you will only be declaring income for the UK part of the year and as such no entry is required at box 21.
Box 18 should still be completed.
Thank you. 
 
Posted Wed, 18 Oct 2023 02:50:57 GMT by
Thank you - I have 2 follow up questions for SA109. If I am applying for split year as I have left the UK, then I am not claiming overseas workday relief and do not need to fill in this section (so no tick in Box 2 or 5) - is my understanding here correct? And for Box 12, do I need to fill this in if I have a tick in Box 3 for Case 1? The guidance is not clear on this point.
Posted Fri, 20 Oct 2023 11:24:50 GMT by HMRC Admin 25 Response
Hi Lee,
You are correct. 
Thank you. 
 
Posted Mon, 23 Oct 2023 07:47:37 GMT by
Thank you. And for Box 12 (ties to the UK), do I need to fill this in if I have a tick in Box 3 for Case 1 (moving abroad)? The guidance is not clear on this point, as it only discusses Cases 4, 5, and 8
Posted Thu, 26 Oct 2023 11:08:50 GMT by HMRC Admin 5 Response
Hi Lee

Please refer to the guidance notes for question 3 in relation to answering question 12.

Thank you

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