Residence, Remittance(SA109)

What is SA109?

This is a supplementary form used to report to HMRC your residence and domicile status, along with certain types of foreign income or tax relief claims, such as the remittance basis or split year treatment. It is submitted alongside the main SA100 tax return and any other required supplementary forms.

How can I submit the SA109 form to HMRC?

You will need to use commercial software that supports the SA109 form (such as DTax Filer), You cannot submit the SA109 form through HMRC’s free online service. . If you do not use compatible software, you will need to print and post your tax return instead.

Who needs to submit the SA109 form?

You must include the SA109 form with your tax return if any of the following apply:

• You were not resident in the United Kingdom during the tax year.
• You became resident in the United Kingdom during the year and wish to claim split year treatment.
• You are UK resident but non-domiciled and claiming the remittance basis, making you eligible for Overseas Workday Relief. 
• You are domiciled outside the United Kingdom.
• You wish to use the remittance basis, meaning you will only pay United Kingdom tax on your United Kingdom income and on foreign income or gains that you bring into the United Kingdom.

What is Split Year Treatment?

Normally, the United Kingdom tax year runs from 6 April to 5 April. If you move to or leave the United Kingdom during the tax year, you may be able to divide the year into:

A non-resident period

and

 A United Kingdom resident period

This is known as split year treatment. It means you only pay United Kingdom tax on your worldwide income during the period when you are a resident of the United Kingdom. During the non-resident period, you are only liable to pay United Kingdom tax on income arising in the United Kingdom.

When does split year treatment apply?

There are eight different scenarios in which you may qualify for split year treatment.

• If you leave the United Kingdom, Cases 1, 2, and 3 may apply.

• If you come to the United Kingdom, Cases 4 to 8 may apply.

In some situations, more than one case may be relevant; however, HMRC will select the most appropriate case according to priority rules.

The purpose of split year treatment is to ensure that you are taxed fairly when you move to or from the United Kingdom during a tax year.

 DTax Filer offers a simple and reliable way to complete and submit your Self-Assessment tax return and supplementary forms effortlessly. Just enter your data, and the system will automatically calculate your tax. Start today to ensure your submission is accurate, timely, and stress-free.

If you have any questions, use the chat box or email us at support@dtaxfiler.co.uk

To submit your SA109 click here