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Posted Thu, 20 Jun 2024 06:07:42 GMT by riy87
Hi, I have moved to the UAE for work at the end of Dec 2023. My only income in the UK moving forward is rental income from my house. I believe I fall into the Split year Case 1 category. I generally do a self assessment tax return and have accordingly submitted a self assessment for tax year 2023/2024 online and have mentioned this situation in the free text. However, I understand that I need to also send the form SA109 by post. Is this something I now additionally fill out and post (in addition to the already submitted self assessment tax return online)? Thanks
Posted Thu, 20 Jun 2024 15:48:05 GMT by riy87
i also have two additional questions on form SA109. 1. What is the postal address I need to send the filled out form to? 2. For the third automatic overseas test requirement (question 7), for the question 'the individual spends less than 91 days in the UK in the relevant year' is the relevant year, part of the year where I was living abroad?
Posted Tue, 25 Jun 2024 11:06:34 GMT by HMRC Admin 21 Response
Hi riy87,
As you have already filed, then yes you need to send this in the post. for future years, you cannot file online if you need the residence section unless you buy 3rd party software.
Thank you.
Posted Tue, 25 Jun 2024 11:51:40 GMT by riy87
Thank you. I will keep that in mind for the future. Are you able to please provide guidance on my second question on the second post; resharing below. For the third automatic overseas test requirement (question 7), for the question 'the individual spends less than 91 days in the UK in the relevant year' is the relevant year, part of the year where I was living abroad or the whole tax year?
Posted Wed, 26 Jun 2024 10:26:14 GMT by HMRC Admin 5 Response
Hi riy87

If you are posting the tax return from within the UK, please use H.M. Revenue and Customs Self Assessment BX9 1AS.  If being posted from outside the UK, please use
HM Revenue & Customs
Benton Park View
Newcastle Upon Tyne
NE98 1ZZ
United Kingdom.  
The relevant tax year is the tax year in which you arrive in the UK, so part of that tax year may mean you were living abroad.

Thank you

 
Posted Fri, 28 Jun 2024 10:42:34 GMT by HMRC Admin 21 Response
Hi riy87,
It is the whole tax year.
Thank you.

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