HMRC: Updates SA109 Residence Foreign Income 2026 Notes

• HMRC has released updated SA109 forms and notes for the 2025-2026 tax year, crucial for reporting UK tax residence and foreign income.
• The 2025-2026 SA109 notes remove references to a source-by-source basis from boxes 28 and 29 on page 9.
• The SA109 supplementary pages are used to declare residence and domicile status and for non-UK residents to claim personal allowances.
• HMRC provides several Self Assessment helpsheets, including HS264 for remittance basis guidance, to support taxpayers with foreign income and residence issues.
• Forms and notes for tax years 2024-2025, 2023-2024, and 2021-2022 have been added, while older versions from 2020-2021, 2019-2020, 2019, and 2018 have been removed.

Legal professionals advising clients on their UK tax obligations, particularly concerning foreign income, must meticulously review these SA109 form updates 2025-2026.

HMRC has released updated guidance for the SA109 supplementary pages, specifically for the 2025-2026 tax year, which includes significant revisions to the accompanying notes. A notable change involves the removal of references to a source-by-source basis from the notes pertaining to boxes 28 and 29 on page 9 of the documentation. This update is crucial for taxpayers and their advisors navigating UK tax residence domicile status and foreign income and gains (FIG) regime.

The updated SA109 form for 2026, titled 'Residence and foreign income and gains (FIG) regime etc (2026)', is available as a 4-page PDF document, weighing 298 KB. Alongside this, the comprehensive notes for the 2026 tax year, also titled 'Residence and foreign income and gains (FIG) regime etc notes (2026)', are provided as a 12-page PDF, with a file size of 652 KB. These documents are essential for understanding the latest requirements for reporting foreign income and gains.

Legal professionals advising clients on their UK tax obligations, particularly concerning foreign income, must meticulously review these SA109 form updates 2025-2026. The changes, especially the altered guidance regarding the source-by-source basis, necessitate a thorough understanding to ensure accurate filings and compliance with the latest HMRC SA109 residence foreign income 2026 regulations. This proactive review is vital for mitigating potential issues related to foreign income gains remittance basis reporting.

The SA109 supplementary pages UK are an integral component of the Self Assessment SA100 Tax Return, designed to capture specific information regarding an individual's residence and domicile status. These pages are mandatory for taxpayers who need to declare their UK tax residence domicile status to HMRC, ensuring that their tax liabilities are correctly assessed based on their residency position.

Beyond simply declaring residence and domicile, the SA109 supplementary pages also serve a critical function for non-UK residents. They enable these individuals to claim personal allowances, which can significantly impact their overall tax burden. Therefore, accurate completion of the SA109 is paramount for both UK residents with foreign income and non-residents with UK-sourced income.

HMRC provides a suite of Self Assessment helpsheets that offer detailed guidance on various aspects of tax residence and foreign income, complementing the SA109 forms. For individuals paying tax on the remittance basis, Helpsheet HS264, titled 'Paying tax on the remittance basis', offers crucial information for UK residents who have foreign income and gains but do not reside in the UK. This document is a key resource for understanding the foreign income gains remittance basis.

Further guidance is available through other HMRC Self Assessment helpsheets, such as HS300, which details how non-residents should calculate their taxable income from UK savings and investments. Helpsheet HS302 addresses dual residency, providing instructions on claiming relief under double taxation agreements. Additionally, HS303 focuses on tax rules for non-resident entertainers and sportspersons, while HS304 explains how non-residents can claim UK tax relief on their UK income under double taxation agreements. These resources collectively provide a comprehensive framework for navigating complex international tax scenarios.

HMRC regularly updates and revises its SA109 documentation, with forms and notes for various tax years being added and removed to reflect current regulations. For the 2025 tax year, the 'Residence, remittance basis etc (2025)' form is a 4-page PDF (275 KB), accompanied by 12 pages of notes (693 KB). Similarly, the 2024 form (227 KB, 4 pages) and notes (684 KB, 12 pages), and the 2023 form (442 KB, 4 pages) and notes (678 KB, 12 pages) are also available.

In terms of historical SA109 form updates 2025-2026 and prior years, forms and notes for the 2024 to 2025 and 2023 to 2024 tax years have been added. The documentation for the 2021 to 2022 tax year was also added, while forms and notes for 2020 to 2021, 2019 to 2020, 2019, and 2018 have been removed from circulation. A specific update to the SA109 notes included a reference to 'United Kingdom GBR' in the Country or territory list for the 2021 to 2022 tax year (English only) and the 2022 to 2023 tax year (English and Welsh).

Additional guidance was incorporated into the SA109 pages to assist non-UK residents who performed employment duties in the UK but were unable to depart due to the coronavirus (COVID-19) pandemic. Furthermore, the WTC/FS9 document was updated for the 2021 tax year, indicating ongoing adjustments across various HMRC forms and guidance.

Lawyers advising clients on UK tax residence, domicile, or foreign income must review the updated SA109 forms and guidance for the 2025-2026 tax year. This is crucial to ensure compliance and accurate filings, especially given the removal of source-by-source basis references in the notes.

Source: Original reporting via GOV.UK