FILE YOUR SA109 NON-RESIDENT TAX RETURN ONLINE

Who needs the SA109 for 2025–26?

The SA109 is called "Residence and foreign income and gains (FIG) regime etc". You send it with your SA100 tax return for the year 6 April 2025 to 5 April 2026 if any of these apply:

• You were not resident in the UK for the year (box 1).
• You left or came to the UK part-way through the year and meet the conditions for split year treatment (boxes 3 to 6).
• You're claiming UK personal allowances as a non-resident, for example under a double taxation agreement (boxes 15 and 16).
• You were also tax resident in another country, or you're claiming relief under a double taxation agreement (boxes 18 to 22).
• You're a new UK resident claiming relief on foreign income or gains under the FIG regime (boxes 23 to 30).
• You're claiming Overseas Workday Relief (boxes 40 to 49), or using the Temporary Repatriation Facility (boxes 50 to 53).
• You brought foreign income or gains from before 6 April 2025 to the UK that were taxed on the remittance basis (boxes 37 to 39).

Whether you're UK resident is decided by the Statutory Residence Test: GOV.UK explains how it works. HMRC's SA109 form and notes cover each box.

What changed for 2025–26

From 6 April 2025 the remittance basis ended. It was replaced by the 4-year foreign income and gains (FIG) regime, which lets people in their first 4 years of UK residence, after at least 10 years abroad, claim relief on foreign income and gains. Check if you can claim it on GOV.UK.

The 2025–26 SA109 reflects this. It has sections for FIG regime claims, Overseas Workday Relief and the Temporary Repatriation Facility, and it only asks about the remittance basis for income and gains from before 6 April 2025. DTax Filer includes all of these sections.

Ways to file a return with the SA109

If you miss the paper deadline, you can still file online until 31 January 2027.

How to file your SA109 with DTax Filer

1. Create a free account and start your 2025–26 return.
2. Pick the pages you need: the residence pages (SA109), plus any others such as employment (SA102), UK property (SA105) or foreign income (SA106).
3. Enter your figures. DTax Filer works out your tax as you go and shows you the calculation before you file.
4. Submit to HMRC online with your UTR and your Government Gateway sign-in details. The Standard plan costs £14.50. With Assisted (£60), a qualified tax adviser reviews your return first.

Questions

Can I file the SA109 online?

Yes, with commercial software that supports it, such as DTax Filer. GOV.UK says you cannot use HMRC's online services to report your income if you're non-resident; your other options are a paper return sent by post, or a tax professional.

What is the deadline for a 2025–26 return with the SA109?

31 October 2026 for a paper return and 31 January 2027 for a return filed online. Any tax you owe for 2025–26 is due by 31 January 2027.

I moved abroad (or to the UK) part-way through the year. Do I need the SA109?

If your circumstances meet the conditions for split year treatment, you tell HMRC on the SA109 (box 3) and give the date the UK part of the year began or ended (box 6). HMRC's SA109 notes explain the cases that qualify.

Can I still claim the remittance basis?

Not for income and gains arising from 6 April 2025. The remittance basis was replaced by the 4-year foreign income and gains (FIG) regime. The 2025–26 SA109 still asks about remittances of income and gains from before 6 April 2025 (boxes 37 to 39).

Can I amend my return after filing it?

Yes. You can amend a filed return in DTax Filer. HMRC accepts amendments up to 12 months after the 31 January filing deadline, so until 31 January 2028 for a 2025–26 return.

How much does it cost?

Submitting to HMRC costs £14.50 per tax return, or £60 with a review by a qualified tax adviser. You can prepare your return free before you choose.