Steve

Hi, I am preparing a Tax Return for a dual residence case with a claim for relief from UK tax based on the double tax agreement. There are no explicit instructions for submitting form HS302 by post and/or as an attachment to the Tax Return and I am doing both to cover all bases. In the circumstances, please can you advise whether there any requirement to submit the supplementary SA109 residence pages with the Tax Return or whether these are usurped by the HS302 (the software I am using suggests the latter, the SA109 is not included in the automatic processing). If there is uncertainty and in the absence of the SA109 I propose to include an additional information note explaining the position. Thank you.