Skip to main content

This is a new service – your feedback will help us to improve it.

  • Split year application

    For individuals who are claiming split year for leaving the UK under Case 1, full time work abroad, do they need to complete boxes 15 to 18 of SA109 to preserve their personal allowances for the UK part of the year?
  • RE: Split year case 1 - Dividends and interest receipts in overseas part of the year

    Thank you, please could you direct me to the guidance that shows this? SAIM1170 seems to suggest the opposite. It says: - A non-UK resident person is taxable on savings and investment income taxable under Part 4 ITTOIA05; and - ITA07/S811 limits that tax liability with regards to disregarded income (savings and investments); but - the rule in ITA07/S811 only applies when an individual has been non-resident for the entire tax year. It does not apply, therefore, in the overseas part of a split year. This would suggest that you do need to declare income accrued in the non-UK part of the year? https://www.gov.uk/hmrc-internal-manuals/savings-and-investment-manual/saim1170
  • SA108 - Declaring carried interest proceeds

    I had a capital gain from carried interest in 2020-21. When filling in form SA108, do I include the carried interest proceeds in box 4? The notes to SA109 do not make reference to carried interest, as they only make reference to residential property. They say "Put the total disposal proceeds for all interests in residential property assets (before taking into account any reliefs or claims) in box 4". Does this mean I only include carried interest proceeds in box 6, where it is directly referenced?
  • Split year case 1 - Dividends and interest receipts in overseas part of the year

    I left the UK in February 2020 and am claiming split year case 1, full time work overseas (form SA109). Please could you confirm: - If I received a dividend payment from a UK company paid in the overseas part of the year (when I was full time work abroad), do I need to declare this as income on my SA100? - Similarly, if I received an annual interest payment from a UK savings account paid in the overseas part of the year, do I need to declare this as income on my SA100?
  • Should I check box 7 if claiming split year on form SA109?

    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
  • Leaving the UK - split year case 1 (SA109) and foreign income (SA106)

    I left the UK in February 2020 and am claiming split year case 1, full time work overseas (form SA109). Where I earned foreign income from my foreign employer in the overseas part of the year, do I need to declare this income on form SA106 (Foreign)?