SA109 for non-residents and others including remittance basis

SA109 is the residency form that is part of a self-assessment tax return. It is built into untied as outlined in this article.

The form does various things, including enabling people who are not UK residents to claim UK personal allowances, and to allow those who are residents but not domiciled in this country (basically people who are here for a limited period) to only pay tax on overseas earnings brought to the UK.

If you are filling in a tax return, you are unlikely to also need form R43 (which we are also asked about)! There is an overlap in what they do.

Note - if you are someone ticking box 15 or box 16 (see below) to claim a personal allowance untied will work for you directly.

SA109 is used for many other purposes. If you complete other sections, you may get an error when you carry out a test submission as described here. Don't worry - this is usual behaviour; it tells us that we need to do something extra for you. Simply contact untied so we can carry out the 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.

In untied Pro in the browser

Navigate to Tax Forms > Residence, remittance basis etc (you may also see a quick dropdown)

Or

2. Indicate you want to include the schedule

3. Fill in the relevant sections - for people wanting to claim the personal allowance you'll need to complete Box 15 or Box 16 and enter in your country code from this HMRC document (add more codes if you need to in the boxes below)

4. Scroll down and click save  5. That's it! You can complete the rest of your return!

In the untied mobile app

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!