Form

Residence, remittance basis etc (Self Assessment SA109)

Use supplementary pages SA109 to record your residence and domicile status on your SA100 Tax Return.

Documents

Residence, remittance basis etc (2020)

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Residence, remittance basis etc notes (2020)

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Residence, remittance basis etc (2019)

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Residence, remittance basis etc notes (2019)

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Residence, remittance basis etc (2018)

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Residence, remittance basis etc notes (2018)

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Residence, remittance basis etc (2017)

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Residence, remittance basis etc notes (2017)

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Details

Use the SA109 supplementary pages when filing your SA100 Tax Return to record your residence and domicile status, and claim personal allowances as a non-UK resident.

Non-UK residents affected by coronavirus (COVID-19) travel restrictions

Complete page RR1 and box 40 on page RR3 of SA109 if you’re a non-UK resident who received earnings for employment duties you performed in the UK in the 2019 to 2020 tax year, and you could not leave the UK because you either:

  • followed government guidance, or advice from a registered health professional to shield or self-isolate in the UK because of coronavirus
  • were not able to leave the UK because international borders had closed due to coronavirus - you must be able to show that you did everything possible to leave the UK

Information to include in box 40 of SA109

Include the number of days in the 2019 to 2020 tax year you either:

  • shielded or self-isolated in the UK due to coronavirus
  • were not able to leave the UK due to coronavirus

You’ll also need to give:

  • details of your home state
  • the date you would have left the UK if coronavirus travel restrictions were not in place
  • your earnings for the work you did in the UK during the 2019 to 2020 tax year because coronavirus travel restrictions stopped you from leaving the UK
  • confirmation that these earnings have been taxed in your home state

Only show your earnings for the work done in the UK for the period coronavirus travel restrictions stopped you from leaving the UK.

Do not show details of the earnings you have given in box 40 of the SA109, in boxes 1 and 3 of the SA102 employment page of your tax return. If you do, these earnings could be treated as UK taxable earnings.

Paying tax on the remittance basis (Self Assessment helpsheet HS264)
Find out about paying tax on the remittance basis if you’re a UK resident who has foreign income and gains but do not live in the UK.

Non-residents savings and investment income (Self Assessment helpsheet HS300)
How to work out your taxable income from UK savings and investments if you’re not resident in the UK.

Dual residency (Self Assessment helpsheet HS302)
Use the Self Assessment helpsheet to claim relief on dual residency, when there’s a double taxation agreement between the UK and another country you live in.

Non-resident entertainers and sportspersons (Self Assessment helpsheet HS303)
Use this helpsheet to understand tax rules on non-resident entertainers and sportspersons.

Non-residents tax relief under double taxation agreements (Self Assessment helpsheet HS304)
How to claim UK tax relief on your UK income under double taxation agreements if you’re a non-resident.

Published 4 April 2014
Last updated 20 October 2020 + show all updates
  1. Information added on how to complete the SA109 pages if you're a non-UK resident who performed employment duties in the UK and who could not leave the UK due to coronavirus (COVID-19).

  2. Additional COVID-19 related guidance added to box 10 of the residence, remittance basis etc notes (2020).

  3. New versions of the pages and notes have been added for the 2019 to 2020 tax year.

  4. Welsh translation of the guidance has been added.

  5. The self-assessment residence remittance basis, etc (SA109) form and notes have been added for tax year 2018 to 2019.

  6. The form and notes have been added for tax year 2017 to 2018.

  7. The form and notes have been added for tax year 2016 to 2017.

  8. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  9. New pdf uploaded SA109 notes 2013 to 2014.

  10. Updates made to SA109 Notes (2015).

  11. The 2015 to 2016 form has been added to this page.

  12. First published.