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

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Simple but powerful

Automation and one-click shortcut integrations mean completing a self assessment with our software is a simple, quick and stress-free process.

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Step-by-step instructions

GoSimpleTax provides you with a clear step-by-step process which means your tax return will be submitted faultlessly and painlessly.

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Save money. Make money

Our analysis tools proactively gives prompts for claimable expenses that you may not have been aware of so you save money.

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No more mistakes

Automatic calculations ensure your tax return is submitted accurately so you don’t have to worry about making mistakes.

Why GoSimpleTax?

GoSimpleTax is the quick and easy software solution to managing all of your Self-Assessment and accounting information.

But how much is GoSimpleTax?

From just £30 per year, you can save £££’s. We offer a no-obligation free trial which means you can get started free of charge today.

So cut the stress out of submitting your self-assessment and consider accounting software for a quick, accurate and effortless process.

£ 30 / TAX YEAR
Non Subscription: £50.00
*Prices include VAT
Silver
Submit Directly to HMRC
View Tax Calculation
Print your Tax Calculation
Download Form R40
Mobile App
Scan Receipts
Self Assessment Categorisation
Basic Tax Return (SA100)
Employment (SA102)
Self Employment (SA103)
Partnership (SA104)
Property (SA105)
Ministers of Religion (SA102M)
Foreign (SA106)
Trusts (SA107)
Capital Gains (SA108)
Residency (SA109)
FreeAgent
FreshBooks
QuickBooks
SumUp
Xero (beta)
Start your free trial
£ 36 / TAX YEAR
Non Subscription: £60.00
*Prices include VAT
Gold
Submit Directly to HMRC
View Tax Calculation
Print your Tax Calculation
Download Form R40
Mobile App
Scan Receipts
Self Assessment Categorisation
Basic Tax Return (SA100)
Employment (SA102)
Self Employment (SA103)
Partnership (SA104)
Property (SA105)
Ministers of Religion (SA102M)
Foreign (SA106)
Trusts (SA107)
Capital Gains (SA108)
Residency (SA109)
FreeAgent
FreshBooks
QuickBooks
SumUp
Xero (beta)
Start your free trial
£ 46 / TAX YEAR
Non Subscription: £77.00
*Prices include VAT
Platinum
Submit Directly to HMRC
View Tax Calculation
Print your Tax Calculation
Download Form R40
Mobile App
Scan Receipts
Self Assessment Categorisation
Basic Tax Return (SA100)
Employment (SA102)
Self Employment (SA103)
Partnership (SA104)
Property (SA105)
Ministers of Religion (SA102M)
Foreign (SA106)
Trusts (SA107)
Capital Gains (SA108)
Residency (SA109)
FreeAgent
FreshBooks
QuickBooks
SumUp
Xero (beta)
Start your free trial
£ 48 / TAX YEAR
Non Subscription: £80.00
*Prices include VAT
SA800 Partnerships
Submit Directly to HMRC
Partnership Tax Return (SA800)
Property Income (SA801)
Foreign Income (SA802)
Disposal of Assets (SA803)
Investments Income (SA804)
Auto populate partner’s SA104
Add partners at anytime
  
  
  
  
  
  
  
  
 
 
 
 
 
 
Start your free trial
See all pricing
£ 30 / TAX YEAR
Non Subscription: £50.00
*Prices include VAT
Silver
Submit Directly to HMRC
View Tax Calculation
Print your Tax Calculation
Download Form R40
Mobile App
Scan Receipts
Self Assessment Categorisation
Basic Tax Return (SA100)
Employment (SA102)
Self Employment (SA103)
Partnership (SA104)
Property (SA105)
Ministers of Religion (SA102M)
Foreign (SA106)
Trusts (SA107)
Capital Gains (SA108)
Residency (SA109)
FreeAgent
FreshBooks
QuickBooks
SumUp
Xero (beta)
Start your free trial
£ 36 / TAX YEAR
Non Subscription: £60.00
*Prices include VAT
Gold
Submit Directly to HMRC
View Tax Calculation
Print your Tax Calculation
Download Form R40
Mobile App
Scan Receipts
Self Assessment Categorisation
Basic Tax Return (SA100)
Employment (SA102)
Self Employment (SA103)
Partnership (SA104)
Property (SA105)
Ministers of Religion (SA102M)
Foreign (SA106)
Trusts (SA107)
Capital Gains (SA108)
Residency (SA109)
FreeAgent
FreshBooks
QuickBooks
SumUp
Xero (beta)
Start your free trial
£ 46 / TAX YEAR
Non Subscription: £77.00
*Prices include VAT
Platinum
Submit Directly to HMRC
View Tax Calculation
Print your Tax Calculation
Download Form R40
Mobile App
Scan Receipts
Self Assessment Categorisation
Basic Tax Return (SA100)
Employment (SA102)
Self Employment (SA103)
Partnership (SA104)
Property (SA105)
Ministers of Religion (SA102M)
Foreign (SA106)
Trusts (SA107)
Capital Gains (SA108)
Residency (SA109)
FreeAgent
FreshBooks
QuickBooks
SumUp
Xero (beta)
Start your free trial
£ 48 / TAX YEAR
Non Subscription: £80.00
*Prices include VAT
SA800 Partnerships
Submit Directly to HMRC
Partnership Tax Return (SA800)
Property Income (SA801)
Foreign Income (SA802)
Disposal of Assets (SA803)
Investments Income (SA804)
Auto populate partner’s SA104
Add partners at anytime
  
  
  
  
  
  
  
  
 
 
 
 
 
 
Start your free trial
Start your free trial