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Posted Wed, 27 Jul 2022 18:23:33 GMT by Marcus Wong
Hi, According to Residence, remittance basis etc notes (2022) Box13, "...If you’ve not put ‘X’ in box 1 but you’ve put ‘X’ in box 3 because you meet the criteria for any of the split year cases 1 and 6, put the total number of days that you worked for more than 3 hours in the UK during the overseas part of the year in box 13." However I've not put "X" in box 1 but I've put 'X' in box 3 and I meet the split year case 4 instead of case 1 or 6, should I put the total number of days that I worked for more than 3 hours in the UK during the overseas part of the year ? Thanks
Posted Thu, 28 Jul 2022 15:14:17 GMT by HMRC Admin 20
Hi Marcus Wong,

If you put ‘X’ in box 3:
•    you must include details of which split year case 
applies to you in the ‘Any other information’ box, box 40
•    do not put ‘X’ in box 1, but fill in box 6
•    put the number of days spent in the UK for the
overseas part of the tax year in box 10

Thank you.
Posted Thu, 28 Jul 2022 20:21:31 GMT by Marcus Wong
Hi HMRC Admin, Thanks for your advice for those boxes. How about Box 13 ? As split year case 4 applies to me, but the notes mentioned split year cases 1 and 6 only. Which part of the year of the total number of days should be declared ? Thank you
Posted Mon, 01 Aug 2022 11:33:32 GMT by HMRC Admin 17

Hi,
 
As split year case 4 applies to you, there is no need for you to complete this box .

Thank you.
Posted Tue, 16 Aug 2022 00:33:00 GMT by C K Chow
Hi, On the SA109 form, I put ‘X’ in box 3 and do not put "X" in box 1 and box 2. If only case 4 of split year treatment applies to me, should I just leave box 13 and box 14 blank? Or do I need to put the days I worked for more than 3 hours overseas during the overseas part of the 2021-2022 tax year in box 14? It seems that box 14 deals with Overseas Workday Relief (OWR) which does not apply to me.
Posted Wed, 17 Aug 2022 11:42:02 GMT by HMRC Admin 19
Hi,

If you meet the criteria for split year treatment, please confirm the case you are claiming under in the ‘Any other information’ box, box 40.

Please also provide the required information in both Box 6 and Box 10.

You are correct in assuming that Box 14 does not apply.
                                                             
Residence, remittance basis etc notes

Thank you.

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