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  • RE: Split year treatment

    Hi there. My wife moved from the UK to Hong Kong in September of 2021 and meets the criteria for split-year case 1, full-time employment overseas. She is a UK citizen, submitted form P85 and also submits an annual tax return due to previous overseas employment (but was always UK resident for tax purposes). She has yet to pay tax in Hong Kong but this will be requested in the coming months. For her UK tax return, I have read the SA109 guidance would like to check one section, please. In section “residence in other countries”, would it be correct to - a) Box 18 - “enter the country code for non-UK countries in which resident for tax purposes” (⇒ enter HKG, Hong Kong in this case) b) Box 19 - “if also resident in countries of box 18 in 2020-21 tick here” (⇒ leave blank as she was UK tax resident in the previous tax year, as required for split-year treatment) c) Boxes 20, 21 and 22 - related to Double Taxation Relief amounts (⇒ leave blank) Thank you!