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Box 1: Reliefs Menu | Miscellaneous | Residency Questionnaire | Residence Status tab
Tick the box Non-Resident.
Box 2: Reliefs Menu | Miscellaneous | Residency Questionnaire | Residence Status tab
Tick the box Eligible for overseas workday relief.
Box 3: Reliefs Menu | Miscellaneous | Residency Questionnaire | Residence Status tab
Tick the box Circumstances meet the criteria for split-year treatment.
Box 3.1: Reliefs Menu | Miscellaneous | Residency Questionnaire | Residence Status tab
Tick the box Circumstances meet the criteria for split-year treatment | Tick the box More than one case of Split-Year Treatment applies
Box 4: Reliefs
Menu | Miscellaneous |
Residency Questionnaire | Residence Status tab
Tick the box Residence in the UK for previous tax year.
Box 5: Reliefs Menu | Miscellaneous | Residency Questionnaire | Residence Status tab
Tick the box Eligible for overseas workday relief and any foreign earnings
from an earlier year.
Box 6: Reliefs Menu | Miscellaneous | Residency Questionnaire | Residence Status tab
Complete the field Date arrived in the UK.
Box 7: Reliefs Menu | Miscellaneous | Residency Questionnaire | Residence Status tab
Tick the box Meets the third automatic overseas test.
Box 8: Reliefs Menu | Miscellaneous | Residency Questionnaire | Residence Status tab
Tick the box Tick if you had a gap between employments in the year.
Box 9: Reliefs Menu | Miscellaneous | Residency Questionnaire | Residence Status tab
Tick the
box If you had a home overseas.
Box 10: Reliefs Menu | Miscellaneous | Residency Questionnaire | Residence Status tab
Complete the field Number of spent in the UK during the current tax
year.
Box 11: Reliefs Menu | Miscellaneous | Residency Questionnaire | Residence Status tab
Complete the field Number of days attributable to exceptional circumstances.
Boxes 10 and 11 will not be populated if box 1 is not ticked (and does not apply for split year treatment) see SA109 notes for further guidance.
Box 12: Reliefs Menu | Miscellaneous | Residency Questionnaire | Residence Status tab
Complete the field Number of ties to the UK.
Box 13: Reliefs Menu | Miscellaneous | Residency Questionnaire | Residence Status tab
Complete the field Number of days you worked for more than 3 hours in
the UK.
Box 14: Reliefs Menu | Miscellaneous | Residency Questionnaire | Residence Status tab
Complete the field Number of days you worked for more than 3 hours overseas.
Box 15: Reliefs Menu | Miscellaneous | Residency Questionnaire | Personal Allowances and Double Taxation Relief tab
Tick the box Claiming personal allowances under the double taxation
agreement.
Box 16: Reliefs Menu | Miscellaneous | Residency Questionnaire | Personal Allowances and Double Taxation Relief tab
Tick the box Claiming personal allowances as a non-resident on some
other basis.
Box 17: Reliefs Menu | Miscellaneous | Residency Questionnaire | Personal Allowances and Double Taxation Relief tab
Complete the boxes for Codes for country or countries national and/or
resident of.
Box 18: Reliefs Menu | Miscellaneous | Residency Questionnaire | Personal Allowances and Double Taxation Relief tab
Complete the boxes for Codes for country or countries of residence other
than the UK.
Box 19: Reliefs Menu | Miscellaneous | Residency Questionnaire | Personal Allowances and Double Taxation Relief tab
Complete the boxes for Enter the country codes if resident in either
or both countries above for the prior tax year.
Box 20: Reliefs Menu | Miscellaneous | Residency Questionnaire | Personal Allowances and Double Taxation Relief tab
Complete the box Amount of double taxation income for which partial
relief is being claimed.
Box 21: Reliefs Menu | Miscellaneous | Residency Questionnaire | Personal Allowances and Double Taxation Relief tab
Complete the box Relief under double taxation as a non-resident.
Box 22: Reliefs Menu | Miscellaneous | Residency Questionnaire | Personal Allowances and Double Taxation Relief tab
Complete the box Relief under other provisions of Double Taxation.
Box 23: Reliefs Menu | Miscellaneous | Residency Questionnaire | Domicile tab
Tick the box Domiciled outside the UK and it is relevant to your Income tax or Capital gains tax liability | A corresponding entry is will then need to be made within one of the following:
- If domiciled outside the UK and domicile of origin within the UK enter the date domicile changed
- Born in the UK but never domiciled
- If not born in the UK, enter date came to live here.
Box 24: Reliefs
Menu | Miscellaneous |
Residency Questionnaire | Domicile tab
Tick the box Domiciled outside the UK and it is relevant to your Income
tax or Capital gains tax liability | Tick the box This is the first year
domicile is outside the UK.
Box 25: Reliefs Menu | Miscellaneous | Residency Questionnaire | Domicile tab
Tick the box Domiciled outside the UK and it is relevant to your Income tax or Capital gains tax liability | Tick the box This is the first year domicile is outside the UK.
Complete the field If domicile outside the UK and domicile of origin
within the UK enter the date domiciled changed.
Box 26: Reliefs Menu | Miscellaneous | Residency Questionnaire | Domicile tab
Tick the box Domiciled outside the UK and it is relevant to your Income
tax or Capital gains tax liability | Tick the box Born in UK but never
domiciled.
Box 27: Reliefs Menu | Miscellaneous | Residency Questionnaire | Domicile tab
Tick the box Domiciled outside the UK and it is relevant to your Income tax or Capital gains tax liability | Tick the box Born in UK but never domiciled.
Complete the field If not born in the UK enter the date came to live
here.
Box 28: Reliefs Menu | Miscellaneous | Residency Questionnaire | Remittance Basis tab
Tick the box Claiming remittance basis.
Box 29: Reliefs Menu | Miscellaneous | Residency Questionnaire | Remittance Basis tab
Tick the box Unremitted income and capital gains is less than £2000.
Box 30: Reliefs Menu | Miscellaneous | Residency Questionnaire | Remittance Basis tab
Ensure Box 1 – Non-resident is unticked |Tick Unremitted income and
capital gains is less than £2000 | Select 17 or more of the preceding
20 tax years
Box 31: Reliefs Menu | Miscellaneous | Residency Questionnaire | Remittance Basis tab
Ensure Box 1 – Non-resident is unticked |Tick Unremitted income and
capital gains is less than £2000 | Select 12 or more of the preceding
14 tax years
Box 32: Reliefs Menu | Miscellaneous | Residency Questionnaire | Remittance Basis tab
Ensure Box 1 – Non-resident is unticked |Tick Unremitted income and
capital gains is less than £2000 | Select 7 or more of the preceding 9
tax years
Box 33: Reliefs
Menu | Miscellaneous |
Residency Questionnaire | Remittance Basis tab
Tick Under 18 at the end of the tax year
Box 34: Reliefs Menu | Miscellaneous | Residency Questionnaire | Remittance Basis tab
Complete the field Amount of nominated income
Box 35: Reliefs Menu | Miscellaneous | Residency Questionnaire | Remittance Basis tab
Complete the field Adjustments to payments on account.
Box 36: Reliefs Menu | Miscellaneous | Residency Questionnaire | Remittance Basis tab
Tick the box Nominated income or gains remitted to the UK (unless within
£10 aggregate limit).
Box 37: Reliefs Menu | Miscellaneous | Residency Questionnaire | Remittance Basis tab
Complete the field Total amount of foreign income and gains invested
for qualifying businesses for which you are claiming relief from UK tax.
Box 38: Reliefs Menu | Miscellaneous | Residency Questionnaire | Remittance Basis tab
Tick the box Relief previously claimed on a qualifying investment and
the investment no longer qualifies for relief.
Box 39: Reliefs Menu | Miscellaneous | Residency Questionnaire and complete the Additional information tab
Tick the box Relief previously claimed on a qualifying investment and the investment no longer qualifies for relief.
Box 40: Reliefs Menu | Miscellaneous | Residency Questionnaire and complete the Additional information tab