Simple, clean and reliable to use for landlords self assessment tax return when living overseas. This is my 3rd year of using it. It saves, totals and keeps all the data while you are completing the return, alerts you to any potential errors and upload to the HMRC website is completed without a hitch. You can also switch between current and previous years’ returns very easily
Filing the SA109 Form as an Overseas Landlord with GoSimpleTax
Living abroad while renting out a UK property puts you in a complicated spot. Managing time zones, currency conversions, and tenant needs is already a lot of work, and when tax season arrives, navigating complex residency rules manually can be highly stressful.
If you live overseas but earn rental income from a UK property, HMRC still expects you to file a UK Self Assessment tax return. That means completing the SA109 supplementary pages alongside your main SA100 form – a step many overseas landlords miss, or get wrong.
GoSimpleTax guides you through the whole process. You don’t need to be a tax expert. You just need to fill in a simple, straightforward tax return, and the software does the rest.
What is the SA109 form, and who needs to complete it?
The SA109 is a supplementary section of the UK Self Assessment tax return. It is used to inform HMRC of your residence status, domicile status, and whether you are claiming a remittance basis or split-year treatment – for example, if you moved abroad part-way through the tax year.
If you own a rental property in the UK but live overseas, you almost certainly need to complete the SA109 alongside your main tax return. Getting this wrong can lead to overpaying tax – or worse, an HMRC investigation.
As an overseas landlord, you may need the SA109 if you:
- Live outside the UK but receive income from UK property
- Moved abroad during the tax year
- Are claiming split-year treatment
- Need to confirm your UK residence status
- Want to claim UK personal allowances as a non-resident
- Have foreign income or overseas tax considerations
Who counts as a non-UK resident for Self Assessment?
HMRC uses the Statutory Residence Test (SRT) to determine your status. Broadly, if you spend fewer than 183 days in the UK in a tax year, you may be classed as non-resident. The SRT involves several other factors too, including ties to the UK and your work patterns.
Do overseas landlords have to complete a Self Assessment tax return?
Yes. If you receive rental income from a UK property, HMRC requires you to file a Self Assessment tax return, regardless of where you live. The SA109 is an additional requirement that applies specifically to non-residents. It cannot be filed on its own; it must be submitted alongside your SA100.
How do overseas landlords file the SA109 form online?
The main challenge for overseas landlords is that HMRC’s standard online portal does not support the SA109 form. If you try to log into the Government Gateway to submit your return directly, you will find that the residence and remittance pages are unavailable.
Traditionally, this meant non-residents had to fill out complicated paper forms and mail them to the UK, facing long postal delays and risking missed deadlines.
You can now file your SA109 form completely online by using commercial tax software like GoSimpleTax. GoSimpleTax is officially authorised by HMRC and allows you to submit your main tax return (SA100), your property income pages (SA105), and your residency pages (SA109) together in a single, secure digital submission, from anywhere in the world.
How does GoSimpleTax help overseas landlords file the SA109?
GoSimpleTax handles the complexity so you don’t have to. The software is built for individuals completing their own Self Assessment – including those living abroad with UK rental income.
Residency status questions built in
GoSimpleTax walks you through questions about your circumstances – when you left the UK, whether you were non-resident, and whether split-year treatment may apply. It uses your answers to establish whether you need the SA109, and pre-populates the relevant sections automatically. Instead of trying to interpret HMRC forms on your own, you work through clear, plain-English prompts inside the software.
Rental income handled alongside the SA105
Your UK rental income – including rental statements, agent fees, mortgage interest, repairs, and insurance costs – is entered using the SA105 supplementary pages. GoSimpleTax combines this with your SA109 data, so both sections work together within a single return. No switching between forms or spreadsheets.
Seamless currency entries
All figures submitted to HMRC must be declared in British pounds (£). If you collect rent or pay for property maintenance in a local foreign currency, GoSimpleTax simplifies the record-keeping so you can track your expenses without complex external spreadsheets.
Automatic tax calculation
As you enter your figures, GoSimpleTax calculates your tax liability in real time. You can see exactly what you owe before you submit – including any Non-Resident Landlord Scheme (NRLS) deductions already made by your letting agent.
Error-checking before you submit
GoSimpleTax flags potential issues before your return goes to HMRC. That means fewer mistakes, fewer enquiries, and peace of mind that your return is complete.
Direct submission to HMRC – from anywhere in the world
HMRC does not allow SA109 pages to be submitted as a simple PDF attachment to an online tax return. Once everything looks right in GoSimpleTax, you submit your return directly to HMRC online. No printing. No posting. No separate forms. The whole process happens from your computer or phone, wherever you are in the world, and you receive instant confirmation of receipt.
What Our Users Say
Real example: how an overseas landlord uses GoSimpleTax
Scenario: Sarah moved to Australia in October 2025 and continued renting out her flat in Manchester.
Problem: For the 2025/26 tax year, she had a split residency – part UK resident, part non-resident. She needed to file an SA100 with both an SA105 (rental income) and an SA109 (residency status). Her letting agent had been deducting tax under the Non-Resident Landlord Scheme (NRLS).
Solution with GoSimpleTax: Sarah completed her tax return by manually entering the details of her move overseas and UK rental income.
To complete her return, she would need to:
- Add the SA109 supplementary page
- Tick that she is claiming Split Year Treatment
- Select the relevant split-year case from the available options
- Enter the date the split-year treatment applies from
- Add the SA105 property income page
- Enter her rental income figures
- Manually enter the tax deducted under the Non-Resident Landlord Scheme (NRLS)
GoSimpleTax then includes this information in the final tax calculation, reflects it correctly on the tax return PDF.
Result: Sarah submitted her complete return in under an hour – directly to HMRC from Sydney.
What records should overseas landlords keep?
You should keep records that support both your rental income and your residence position. Useful records include:
- Rental statements from your letting agent
- Dates you lived in or outside the UK
- Travel dates in and out of the UK
- Property expenses and receipts
- Tax deducted under the Non-Resident Landlord Scheme
- Mortgage interest statements
- Details of overseas income, where relevant
- Your Unique Taxpayer Reference (UTR)
GoSimpleTax helps you organise your Self Assessment information throughout the year, making filing easier when the deadline approaches.
FAQs
Why use GoSimpleTax as an overseas landlord?
- Complete SA109 and SA105 details in one return
- Plain-English prompts for residence questions
- Automatic identification of split-year treatment
- Track rental income and allowable expenses
- See your estimated tax bill in real time
- Error-checking before submission
- File securely online from anywhere in the world
- No printing or posting HMRC forms
- Instant confirmation of receipt from HMRC
Start your SA109 submission today
Managing UK property tax from overseas does not need to be stressful. GoSimpleTax helps overseas landlords complete the SA109, report rental income, check for errors, and submit securely to HMRC online.
Start your free trial – no credit card required.
Still not sure? Email our team at [email protected]