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  • Guidance on Determining Ties to the UK for SA109 - Box 12

    Hi, This is my first time submitting a tax return, I am completing Form SA109 and would like to apply split-year treatment for the 2023–2024 tax year. However, I am unsure which period to consider when assessing the number of UK ties for Box 12. For example, I have been residing in a UK apartment since 15 October 2023. Could you please advise which of the following periods would be most appropriate in my case? 1) 6 April 2023 – 14 October 2023 2) 15 October 2023 – 5 April 2024 3) 6 April 2023 – 5 April 2024 4) None of the above (please provide further guidance) Thank you very much for your assistance, and I look forward to your guidance. Best regards,