SA109: How do I claim split year treatment?
How do I claim split year treatment?
To include split year treatment claim on your tax return, follow the instructions below. Please note, you should pay attention to the other questions on this page not covered in this guide, these are different for everyone and therefore there is no specific instructions.
Please use HMRC help notes where relevant, we have included the link to the split year manuals and also SA109 help notes.
1. Click on NEW PAGE
2. Locate the Residency (SA109) page
3. Click on SELECT to add the Residency (SA109) page
4. Ignore questions for now and scroll down to click on SAVE
5. Now the Residency SA109 page has been added, press EDIT
6. If you are claiming split year treatment, you must answer 'YES' to were you resident in the UK during the tax year
7. Answer 'NO' to Box 2 if it isn't relevant to you
8. Answer 'YES' to Box 3 to claim split year treatment and enter the date it applies from underneath
9. Next, choose from the dropdown menu under 'COMMENTS' which case applies to you for split year treatment
Use HMRC manuals to check which 'case' applies to you: https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm12000
10. As you have put an 'X' in Box 3 because you are claiming split year treatment, you need to complete Box 10. This relates to how many days you were in the UK during the overseas period of the split year
11. Read the remainder of the questions of this page and answer what is relevant to you. I would suggest you use the SA109 help notes to assist with this. Reference HMRC help notes with the boxes in brackets after each question
HMRC help notes link: https://www.gov.uk/government/publications/self-assessment-residence-remittance-basis-etc-sa109
12. Once you are happy with your entries, click on SAVE
What income do I report?
Because you are claiming split year, your tax year is split into two. 1. Non-resident period and 2. Resident period.
During period 1 you are only required to include your UK sourced income
During period 2 you are required to report worldwide income