HMRC UK: Self Assessment SA109 Form for Foreign Income

We use some essential cookies to make this website work. We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services. We also use cookies set by other sites to help us deliver content from their services. You have accepted additional cookies. You can change your cookie settings at any time. You have rejected additional cookies. You can change your cookie settings at any time. Use supplementary pages SA109 to record your residence and domicile status on your SA100 Tax Return. Residence and foreign income and gains (FIG) regime etc (2026) PDF , 298 KB , 4 pages This file may not be suitable for users of assistive technology. Residence and foreign income and gains (FIG) regime etc notes (2026) PDF , 652 KB , 12 pages This file may not be suitable for users of assistive technology. Residence, remittance basis etc (2025) PDF , 275 KB , 4 pages This file may not be suitable for users of assistive technology. Residence, remittance basis etc notes (2025) PDF , 693 KB , 12 pages This file may not be suitable for users of assistive technology. Residence, remittance basis etc (2024) PDF , 227 KB , 4 pages This file may not be suitable for users of assistive technology. Residence, remittance basis etc notes (2024) PDF , 684 KB , 12 pages This file may not be suitable for users of assistive technology. Residence, remittance basis etc (2023) PDF , 442 KB , 4 pages This file may not be suitable for users of assistive technology. Residence, remittance basis etc notes (2023) PDF , 678 KB , 12 pages This file may not be suitable for users of assistive technology. 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. 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. The notes for the 2025 to 2026 tax year have been updated. References to a source-by-source basis have been removed from the notes of boxes 28 and 29 on page 9. The forms and notes have been added for the tax year 2025 to 2026. The forms and notes for tax year 2021 to 2022 have been removed. The forms and notes have been added for the tax year 2024 to 2025. The forms and notes for tax year 2020 to 2021 have been removed. The forms and notes have been added for the tax year 2023 to 2024. The forms and notes for tax year 2019 to 2020 have been removed. The SA109 notes have been updated to include reference to the ‘United Kingdom GBR' in the Country or territory list for the tax years 2021 to 2022 (English only) and 2022 to 2023 (English and Welsh). The SA109 form and notes have been added for tax year 2023 to 2024. The forms and notes for 2019 have been removed. The Self Assessment SA109 form and notes have been added for tax year 2021 to 2022. The forms and notes from 2018 have been removed. WTC/FS9 has been updated for 2021. 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). Additional COVID