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Posted Sun, 20 Aug 2023 10:22:13 GMT by Patrick
Hello, I am filling in my self-assessment tax return and am due the split-year treatment. Form SA109 Box 3.1 asks us 'If more than 1 case of split year treatment applies'. My circumstances are: - UK and Foreign resident for tax year 22/23 - Non-UK resident for at least the previous 5 years - Do not meet the only home test at the start of the tax year - Do meet the only home test part-way through the tax year - Am returning to work full-time abroad during the current tax year (23/24), such that I believe a split-year treatment will apply - Am not sure of my return date from working abroad (it could be before April 2024, but most likely after) - Have only 1 UK tie for the overseas part of the tax year 23/24 (assuming requirements such as the '90-day tie' require 90-days spent in the UK during only the overseas part of the year, rather than the entire tax year regardless of UK part of overseas part) Under these conditions, I am confident that Case 4 applies to me. I am not sure about Case 8, as it requires 'be UK resident for the following tax year – this must not be a split year', for which I am not 100% sure if tax year 23/24 will be a split-year. 1. Should I mark 'X' in box 3.1 anyway, and explain the above? I do not believe either case affects the date of switchover from 'overseas part of the year' to 'UK part of the year' 2. Is case 8 identical to case 4, the only difference being the 'non-split-year UK resident for the following tax year' requirement? I may have misunderstood something... Thank you.
Posted Thu, 24 Aug 2023 06:29:14 GMT by HMRC Admin 25
Hi Patrick,
You cannot have case 4 and case 8 in the same year so you will be completing the claim based on the information for case 4.
Please refer to guidance here on how to complete the page.
Residence, remittance basis etc notes
Thank you. 

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