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  • Cases for Split Year Treatment (SA109)

    Hi HMRC Admin, I’ve read the notes for SA109 and RDRM12160. I moved to the UK on 10 May 2023 and then stayed in temporary accommodation while I was finding a property to rent. I started my tenancy agreement on 5 July 2023 and started my first job in Feb 2024. (Unemployed from 6 April 2023 to Jan 2024) In Box 3, I believe I shall meet Case 4 conditions as (1) I’m non-UK resident for 2022-23, (2) I started to have my only home in the UK during tax year 2023-24, (3) I had no UK ties from 6 April 2023 to 4 July 2023. In the notes, I should put the above information into ‘Any other information’ in SA109. My questions are: (1) Am I correct on my interpretation? (2) Do I need to submit my tenancy agreement and/or other documents to support? (This is not mentioned in the notes) (3) Shall my overseas part of the tax year will end on 4 July 2023? Thank you so much.