upsidedownjen
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SA109
Hi there, I am hoping for a few clarifications and to check I have correctly understood the SA109 form please! 1. I am classified as a UK tax resident for 23/24 but am claiming split year treatment. Do I automatically receive my personal allowance (£12,570) for the UK portion of the split year or do I need to claim this? The Personal allowances section Questions 15-17 are claims for non residents so I believe this would only apply to earning UK income as a non-resident – is this correct? 2. Because I am claiming split year; earned UK income while in the UK portion of the split year and earn NZD for the New Zealand resident portion of the year, I will not be double taxed therefore Question 20-22 do not apply. Is this correct? 3. For the NZ portion of the year, I am not remitting any of that foreign income to the UK, I understand from a previous comment on the forum that I only need to complete 23 onwards if claiming remittance basis? Is this correct? It seems the first few questions are checking eligibility and I can’t claim remittance basis as I am deemed domiciled under Condition A.