# UK Self Assessment - SA109 form (Residence, remittance basis etc.)



## duncan67 (8 d ago)

My UK national wife relocated to Hong Kong from the UK mid-way through the 2021-2022 tax year for full-time employment and I'm doing her UK tax return. We understand split-year case 1 (moved overseas for full-time work) applies and have read all the HMRC guidance but hope someone who's been through this pleasure might be kind enough to help answer a couple of questions we still have.  

The main SA100 tax return we complete with information for the UK part of the year alone, that's fine. (We're using software, not the paper form, just to note.)

*SA109 "Residence Status*" - mostly this is OK, I think.
Query on only one box for this section, box 9.

Box 3 (split-year request, case 1) is ticked as this is what we want.
Box 4 (UK tax resident in previous tax year?) also ticked, and is necessary for case 1 split-year.
Box 6 - date the UK residence ends - is given as her first day of full-time employment overseas. 
Box 9 - "you had a home overseas in the tax year" we ticked as we moved overseas, though I'm "iffy" on whether this should be ticked for split-year, should it?
All other boxes unticked.

*SA109 section "Personal Allowances for non-residents and dual residents"*
The guidance for this section is isn't great for split-year applicants as questions refer only to tax years, not UK/overseas parts of such, and that's the basis for my questions.

Box 15 "claming personal allowances due to double taxation agreements" is left unticked as the guidance clearly says it's only for certain nationalities, fine.
Box 16 "claiming personal allowances ... other reasons" - ticked as she wishes to claim the UK Personal Allowance, but again for split-year should this be ticked?
Box 17 - country of residence (HKG for Hong Kong, if Box16 was ticked)

*SA109 section "Residence in Other countries"*
Again, questions refer to whole tax years and not UK/overseas parts of such.

Box 18 - country code other than UK in whch you were also tax resdent for the tax year. I put "HKG" but perhaps this should be left blank, as during the UK part of the tax year she was not tax resident anywhere else. 
Box 19 - resident in "either or both" of countries in Box 18 in previous tax year, then tick. I left this unticked as we were UK tax resident in the previous tax year. 
Boxes 20,21 and 22 refer to double-taxation relief, all left blank as none is being claimed.

*Domicile, Remittance Basis - leave these sections all blank.

Any Other Information*
Box 40 - we put in our situation here in free text form, thst's all OK.

Really, answers to these questions are impossible to find and I've asked the HMRC Online forum and am none the wiser. If you can help, it'd really be hugely appreciated, thanks! 
Duncan


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