The SA109 is the Residence, remittance basis etc supplementary page to the SA100 tax return. It records a person's UK residence status for the year under the statutory residence test, any split-year treatment, a non-resident's claim to the personal allowance and claims under the foreign income and gains regime.
Who completes it
Anyone who was not resident in the UK for all or part of the tax year, who arrived in or left the UK during it, who claims the personal allowance as a non-resident, or who claims relief under the foreign income and gains (FIG) regime or the Temporary Repatriation Facility. Someone who was UK resident for the whole year and has none of these claims does not need it.
What it asks for
- Residence status: the statutory residence test boxes, including days spent in the UK, the ties to the UK and whether the person was resident in earlier years.
- Split-year treatment: whether the year is split into a UK part and an overseas part, and the case that applies.
- Personal allowance: a non-resident’s claim to the Personal Allowance under a double taxation agreement or on another basis (boxes 15 and 16).
- Foreign income and gains regime: the four-year FIG claim available to qualifying new arrivals from 6 April 2025, which replaced the remittance basis, and the Temporary Repatriation Facility for pre-April 2025 foreign income and gains.
- Double taxation agreement claims for income taxable only in the other country.
In Tax Optimiser
Add the Residence (SA109) section. A client marked not UK resident loses the Personal Allowance unless box 15 or 16 claims it, and the calculation shows a note whenever it has removed the allowance. A non-resident’s UK dividends carry a non-repayable credit at the dividend ordinary rate, which is set against the bill automatically.
Read more: the Self Assessment supplementary pages.
