What is an SA109 form?
The SA109 is a supplementary tax form for filing the Residence and remittance basis tax pages of your Self Assessment.
Do I need to fill out an SA109 form?
You will need to fill out an SA109 if you are
- a non-UK resident
- not ordinarily resident or not domiciled in the UK
- classed as a dual resident in the UK and another country
Or if you are a UK resident and:
- are eligible for overseas workday relief
- became UK resident during this tax year
- are due split year treatment
- have a domicile outside the UK
- have foreign income or capital gains and want to use the remittance basis for the 2018 to 2019 tax year
If you’re unsure about your residency status, you’re normally categorised as a UK resident if:
- The number of days you’re based in the UK in the given tax year exceeds 183.
- You have only one home and it’s located in the UK–it needs to have been owned, rented or lived in for over 91 days, and you should have spent no less than 30 days there.
How do I fill in the SA109 form?
You can find the SA109 form here. If you usually file a Self Assessment tax return every year, HMRC might also send it to you.
The non-resident tax return isn’t the most straightforward to understand. This is why many turn to Self Assessment software.
With GoSimpleTax, the complexities are simplified so you can avoid any non-resident tax return penalties–your Self Assessment will be completed swiftly and accurately. It even offers you tax-saving suggestions, meaning you’ll be able to minimise the amount you owe.
How do I submit the SA109?
You can submit the SA109 alongside your SA100.
Do I need to use an SA109 if I file my tax return online?
No, you will only need to fill out the SA109 if you submit your tax return on paper.
We recommend filing online–it is much easier and the sections you need to fill out will automatically be supplied. However, you cannot file an SA109 using HMRC’s online system, you will have to use commercial software, such as GoSimpleTax.
Our software will sort through the details you provide and show only the sections relevant to you. Make tax season easy and start your free trial today!
Take the stress out of doing your tax return
Automation and one-click shortcut integrations mean completing a self assessment with our software is a simple, quick and stress-free process.
GoSimpleTax provides you with a clear step-by-step process which means your tax return will be submitted faultlessly and painlessly.
Our analysis tools proactively gives prompts for claimable expenses that you may not have been aware of so you save money.
Automatic calculations ensure your tax return is submitted accurately so you don’t have to worry about making mistakes.