I am filling in my self-assessment tax return and am due the split-year treatment. Form SA109 Box 3.1 asks us 'If more than 1 case of split year treatment applies'. My circumstances are:
- UK and Foreign resident for tax year 22/23
- Non-UK resident for at least the previous 5 years
- Do not meet the only home test at the start of the tax year
- Do meet the only home test part-way through the tax year
- Am returning to work full-time abroad during the current tax year (23/24), such that I believe a split-year treatment will apply
- Am not sure of my return date from working abroad (it could be before April 2024, but most likely after)
- Have only 1 UK tie for the overseas part of the tax year 23/24 (assuming requirements such as the '90-day tie' require 90-days spent in the UK during only the overseas part of the year, rather than the entire tax year regardless of UK part of overseas part)
Under these conditions, I am confident that Case 4 applies to me. I am not sure about Case 8, as it requires 'be UK resident for the following tax year – this must not be a split year', for which I am not 100% sure if tax year 23/24 will be a split-year.
1. Should I mark 'X' in box 3.1 anyway, and explain the above? I do not believe either case affects the date of switchover from 'overseas part of the year' to 'UK part of the year'
2. Is case 8 identical to case 4, the only difference being the 'non-split-year UK resident for the following tax year' requirement? I may have misunderstood something...