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Where Taxpayers and Advisers Meet

UK self assessment sa 109

kanrent
Posts: 51
Joined: Tue Dec 16, 2014 8:20 am

UK self assessment sa 109

Postby kanrent » Wed May 08, 2019 7:10 am

Can someone advise me
On my self assessment sa 109
Box 7 "(if you meet the third automatic overseas test put x in the box)"
My question is if I meet the first automatic uk test
Can I leave this box empty?

maths
Posts: 7539
Joined: Wed Aug 06, 2008 3:25 pm

Re: UK self assessment sa 109

Postby maths » Wed May 08, 2019 11:12 am

If you meet the first automatic UK test then you are resident in which case you cannot be non-resident under the third automatic overseas test and thus do not put X in Box 7.

If you are non-resident then put X in Box 1 and also put X in Box 7 if third automatic. overseas test is satisfied.

kanrent
Posts: 51
Joined: Tue Dec 16, 2014 8:20 am

Re: UK self assessment sa 109

Postby kanrent » Wed May 08, 2019 11:44 am

I put x in box 1 because I'm not resident
But I don't work abroad so don't satisfy the third automatic overseas test therefore I didn't put an x in box 7
What follows from there am I still considered non resident for tax purposes

maths
Posts: 7539
Joined: Wed Aug 06, 2008 3:25 pm

Re: UK self assessment sa 109

Postby maths » Wed May 08, 2019 12:18 pm

Non-residence may arise if any of the automatic overseas tests are satisfied (or, even of none are satisfied, but none of the automatic UK tests are satisfied and none of the STT are satisfied).

Box 1 should in such a situation be completed.

Box 4 should also be completed. Only those between Box 7 and 14 which apply should be completed (thus do not complete Box 7 if you do not satisfy that test).


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