Form

Residence, remittance basis etc (Self Assessment SA109)

Use supplementary pages SA109 to record your residence and domicile status on your SA100 Tax Return.

From:
HM Revenue & Customs
Published
4 April 2014
Last updated
6 April 2024 — See all updates

Documents

Residence, remittance basis etc (2024)

PDF, 227 KB, 4 pages

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Residence, remittance basis etc notes (2024)

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Residence, remittance basis etc (2023)

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Residence, remittance basis etc notes (2023)

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Residence, remittance basis etc (2022)

PDF, 291 KB, 4 pages

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Residence, remittance basis etc notes (2022)

PDF, 706 KB, 12 pages

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Residence, remittance basis etc (2021)

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Residence, remittance basis etc notes (2021)

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Details

Use the SA109 supplementary pages when filing your SA100 Tax Return to record your residence and domicile status, and claim personal allowances as a non-UK resident.

Paying tax on the remittance basis (Self Assessment helpsheet HS264)
Find out about paying tax on the remittance basis if you’re a UK resident who has foreign income and gains but do not live in the UK.

Non-residents savings and investment income (Self Assessment helpsheet HS300)
How to work out your taxable income from UK savings and investments if you’re not resident in the UK.

Dual residency (Self Assessment helpsheet HS302)
Use the Self Assessment helpsheet to claim relief on dual residency, when there’s a double taxation agreement between the UK and another country you live in.

Non-resident entertainers and sportspersons (Self Assessment helpsheet HS303)
Use this helpsheet to understand tax rules on non-resident entertainers and sportspersons.

Non-residents tax relief under double taxation agreements (Self Assessment helpsheet HS304)
How to claim UK tax relief on your UK income under double taxation agreements if you’re a non-resident.

Published 4 April 2014
Last updated 6 April 2024 + show all updates

  1. The forms and notes have been added for the tax year 2023 to 2024. The forms and notes for tax year 2019 to 2020 have been removed.

  2. The SA109 notes have been updated to include reference to the ‘United Kingdom GBR' in the Country or territory list for the tax years 2021 to 2022 (English only) and 2022 to 2023 (English and Welsh).

  3. The SA109 form and notes have been added for tax year 2023 to 2024. The forms and notes for 2019 have been removed.

  4. The Self Assessment SA109 form and notes have been added for tax year 2021 to 2022. The forms and notes from 2018 have been removed.

  5. WTC/FS9 has been updated for 2021.

  6. Information added on how to complete the SA109 pages if you're a non-UK resident who performed employment duties in the UK and who could not leave the UK due to coronavirus (COVID-19).

  7. Additional COVID-19 related guidance added to box 10 of the residence, remittance basis etc notes (2020).

  8. New versions of the pages and notes have been added for the 2019 to 2020 tax year.

  9. Welsh translation of the guidance has been added.

  10. The self-assessment residence remittance basis, etc (SA109) form and notes have been added for tax year 2018 to 2019.

  11. The form and notes have been added for tax year 2017 to 2018.

  12. The form and notes have been added for tax year 2016 to 2017.

  13. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  14. New pdf uploaded SA109 notes 2013 to 2014.

  15. Updates made to SA109 Notes (2015).

  16. The 2015 to 2016 form has been added to this page.

  17. First published.

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