SA100 Filing for Expats and Non-Residents
SA100 is the core UK Self Assessment tax return. For expats and non-residents, it's typically filed alongside supplementary pages — SA109 (Residence), SA105 (UK Property), SA106 (Foreign Income), and others depending on your income sources. HMRC requires accurate completion of all supplementary pages to correctly establish your residency position and ensure all UK-source income is properly declared.
Get started with your filingWho this is for
- ✓ Expats and non-residents required to file a UK Self Assessment return
- ✓ Non-UK residents with UK income from employment, self-employment, property, or investments
- ✓ Those who need to claim non-resident status on SA109
- ✓ UK nationals abroad who have received a notice to file from HMRC
What this filing may involve
Every situation is different. The forms below commonly apply — your specific filing may vary.
- 1 SA100 — Main Self Assessment tax return
- 2 SA109 — Residence, remittance basis, and overseas income
- 3 SA105 — UK property income
- 4 SA106 — Foreign income
- 5 SA102 — Employment income
- 6 SA103 — Self-employment income
Documents usually needed
- 📄 All UK income records for the tax year
- 📄 Evidence of non-UK residence (overseas address, rental agreement)
- 📄 P60, P45, or employer statements for any UK employment
- 📄 Rental income records and expense receipts
- 📄 Prior year SA return (if applicable)
How Nomadic.Tax works
AI-assisted preparation with licensed professional review — every time.
We identify all required supplementary pages based on your income and residency
SA100 and all supplementary pages are completed accurately
SA109 is used to establish your residency position and claim applicable reliefs
A UK tax specialist reviews and files your complete return to HMRC before the deadline
When human review matters
- ⓘ Missing supplementary pages is a common source of HMRC corrections — we check all pages are included
- ⓘ The SA return deadline is January 31 for online filing, October 31 for paper
- ⓘ HMRC late filing penalties start at £100 and escalate after 3 and 6 months
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- UK national abroad, Singapore
Relevant plans
Choose the package that best fits your situation, or view all plans.
- ✓ Self Assessment tax return
- ✓ Employment and basic self-employment income
- ✓ Basic reliefs and allowances
- ✓ Statutory Residence Test & split-year review
- ✓ Non-resident landlord and UK property income
- ✓ UK company salary/dividends for non-residents
- ✓ Everything in Leaver / Non-Resident
- ✓ Multiple properties or investment types
- ✓ Additional advisory support as needed
Frequently asked questions about SA100 Filing for Expats and Non-Residents
What is the difference between SA100 and supplementary pages?
SA100 is the main Self Assessment return covering basic information and summary tax calculations. Supplementary pages (SA102–SA110) are additional schedules required depending on your income type. Non-residents almost always need SA109 (Residence). Property income requires SA105. Foreign income requires SA106.
What is the deadline for filing SA100?
For online submission: January 31 following the end of the UK tax year (which ends April 5). For paper submission: October 31. Most expats file online with us. Tax owed is also due January 31.
Do I need to file SA100 if I only have UK PAYE income?
Not always — PAYE is designed to collect tax at source. However, non-residents, those with non-PAYE income, high earners, and those claiming certain reliefs typically must register for Self Assessment. If HMRC sends you a notice to file, you must file.