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Posted Wed, 19 Jan 2022 15:47:43 GMT by hmrcquestions
I was previously resident in the UK, but left the country in February 2020 for full time work abroad (I did not return in the year). I am therefore claiming split year case 1, full time work overseas (form SA109). When completing SA109, I understand I should therefore check box 3, and add case 1 commentary in box 40. Should I also check box 7 ("If you meet the third automatic overseas test" as for the overseas part of the year I did not return), or is this mutually exclusive with box 3? Thanks
Posted Thu, 20 Jan 2022 12:10:58 GMT by HMRC Admin 20
Hi hmrcquestions,

If you meet both of these then you would tick both.

However if you meet the UK tests then you will not meet the overseas tests, please see guidance here:

RDRM11100 - Residence: The SRT: Automatic overseas tests: Contents

Thank you.

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