Yan~

Hello, I move from Hong Kong to UK on 6 Sept 2021 via BNO visa. I live (rent) in my relative's house when I arrived UK for half year. Before 6 Sept, 2021, I never arrived UK and haven't spent any night in my relative's house. Based on this case, do I have any accommodation tie under SA109 Box 12?

I move from Hong Kong to UK on Sept 2021, so I need to apply for the split year treatment and understand I need to fill in SA100 and SA109 form. When I move to UK (from Sept 2021 - Apr 2022), I don't have any salary and other income, except just a little bit foreign saving interest (less than 200 GBP). In this case, do I still need to fill in SA106 to report for the foreign saving interest?