FILE
THE TAX FORM

SA109: Residence

For non-residents or dual residents.

You use the SA109 to report your residence and domicile status. This is crucial if you are claiming the remittance basis of taxation (meaning you only pay UK tax on foreign income brought into the UK).

Important Note

You generally cannot file the SA109 using HMRC's free online software. You must use commercial software or file a paper return.