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Posted Wed, 15 Jun 2022 07:50:46 GMT by alp
I am filling out SA109 Residence, remittance basis etc, and following the notes I have filled in box 1 (but not box 3) so do I need to fill in box 12? The notes say if I don't put X in box 1 but put X in box 3 then fill in box 12, but then it says if you have not filled in box 1 or box 3 don't fill in box 12. If I have only put X in box 1 do I need box 12? If I do need to fill box 12... I don't have a family tie, work tie, 90 day tie or country tie, but Accommodation tie I am not sure about, I own a property in the UK but it is rented out, so its not available to me unless the tenants moved out, I have not spent any days there or in the UK. So do I have an accommodation tie just by owning the property? - Thanks.
Posted Wed, 15 Jun 2022 14:27:12 GMT by HMRC Admin 17

If you have ticked

box 1 to say you were non uk resident for the full  year there is no need to answer the question regarding 'ties to the uk'. 

 Thank you.

Posted Thu, 16 Jun 2022 01:13:05 GMT by alp
Thanks, I just have a couple more SA109 questions, Box9, If you had a home overseas. I live overseas but don't own a property, I rent is that a home overseas? I spoke to HMRC technical officer yesterday who was very helpful, I was told to complete up to Box 19 for my circumstances. I will put X in box16 as I am non resident British citizen. He said I didn't need to fill in Box17 but to put the code in box 18 for where I am living. Did I understand correctly 17 can be left empty?
Posted Thu, 16 Jun 2022 13:11:23 GMT by HMRC Admin 10
Yes, the home you rent is classed as a home overseas.
You need to complete box 17 if you have made an entry at either box 15 or 16. 
Posted Thu, 16 Jun 2022 13:19:47 GMT by alp
Ok The technical officer on the phone did say leave 17 empty, I thought strange so I asked again and he agreed. I am not a permanent resident where I live or a National, I live there on a temporary visa. But I am tax resident here even though I pay no tax, local rules is staying here more than 180 days, So was he correct to tell me fill in 18? Thanks
Posted Fri, 17 Jun 2022 07:25:45 GMT by alp
I have today called the helpline again, the technical officer this time confirmed tick box 16 and fill in country code in 17 (doesn't matter you are not a permanent resident its just where you live) He confirmed I should also fill in 18.
Posted Fri, 17 Jun 2022 07:34:53 GMT by alp
Could you also confirm which address I should sent to, I am overseas but am sending as well as the current tax return, SA109 that was missed from earlier return (as advised by technical officer by phone) - Thanks.
Posted Fri, 17 Jun 2022 08:44:14 GMT by HMRC Admin 19

Yes, you need to complete box 18 with the country code.

Thank you.
Posted Fri, 17 Jun 2022 14:59:33 GMT by HMRC Admin 20
Hi alp

Correspondece should be sent to
PAYE & Self Assessment,

Thank you.

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