Skip to main content

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

  • RE: Split date and number of ties in SA109

    Hi HMRC May I know whether the split date should be my entry date into UK (Nov 10)? or start date of the tenancy agreement (Sep 7)? Thank you 
  • Split date and number of ties in SA109

    Hi HMRC Admin, May I know the start date of the UK part of split year with the details below: ~ My wife and my son have moved to UK on Sep 13 ~ My wife and I rented a home in UK in advance on Sep 7 ~ I stay in Hong Kong to finish the work and plan to move to UK on Nov 10 If I apply the split year treatment by choosing the case 8 (Start to have a home in UK), I am quite confused whether the split date should be Sep 7, the start date of the UK tenancy? Or my entry date into UK on Nov 10? Another question is the number of ties I need to fill in the box 12 of the form SA 109 for split year treatment As I know it counts the ties only in the overseas part. I guess I will get at least one, the family tie, because my wife and son moved to UK earlier. However, I am not sure whether I will get another accommodation tie because I never lived in that home during the overseas part. I won't get involved in other ties like work tie, 90 days tie and country tie. So in the box 12 of SA109, should I put only one tie? Or put two ties included the accommodation tie? I greatly appreciate if Admin can make me clear. Thank you Joe
  • RE: split year

    Dear Sir and Madam, I have more questions in this case. If his wife and his son entered UK and lived in that home earlier, like just few days after the start of the lease agreement. The person will come UK two months later and live with his family together. He still has unexpired tenancy in the previous country until few more months later. May I know whether the date of having a home in UK still the same of his entry date into UK? Or the date of starting to rent the home in UK? I am concerning the start date of UK part of split year treatment Thank you Regards, JS