SA109 for non-residents and others including remittance basis

Last updated 25 January 2020 Requires untied v1.04.249 or later

If you are someone ticking box 15 or box 16 (see below) untied will work for you directly. 

Beyond this, untied supports most cases of using SA109. However, we recommend that you carry out a test submission as described here. You may get an error when you do the test; this is usual behaviour. Simply contact untied so we can carry out additional steps for your return to be submitted successfully.

HMRC operates certain schemes and tax treatments for taxpayers who are not resident in the UK. Other provisions relate to those who are UK resident and meet certain conditions relating to overseas work or income.

The detailed determination of residence and the operation of these schemes are outside the scope of this article. 

Instead we'll focus on the practicalities, and specifically on the SA109 form that you can use untied to complete and submit. 

You may want to refer to the HMRC guidance here where you can also find the country codes that need to be entered into the page.

1. Navigate to Profile

2. Enter your address and check the box that says you are resident outside the UK and/or need to complete form SA109

3. Save

4. Navigate to Taxes

5. Click "Complete your Tax Return"

6. Choose Residence, remittance basis etc

7. Fill in the form (NB if you untick the box to add SA109 to tax return, it may clear all your information from this form)

8. To claim personal allowances you will need to tick box 15 or 16 (see illustration). 

9. At various points it may ask for country codes, these are listed in this HMRC document

10. Click Save

You're done!

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