Nomadic.Tax
JURISDICTION/UK AUTHORITY/HMRC TAX YEAR/2024–25 CLUSTER/UK

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.

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APPLICABILITY/WHO THIS IS FOR

Who 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
FILING RECORD/FORMS THAT MAY APPLY

What this filing may involve

Every situation is different. The forms below commonly apply — your specific filing may vary.

SA100 — Main Self Assessment tax return
SA109 — Residence, remittance basis, and overseas income
SA105 — UK property income
SA106 — Foreign income
SA102 — Employment income
SA103 — Self-employment income
DOCUMENTS/INFORMATION REQUIRED

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)
PROCESS/RETURN ASSEMBLY

How Nomadic.Tax works

AI-assisted preparation with licensed professional review — every time.

1
INFORMATION
We identify all required supplementary pages based on your income and residency
2
DOCUMENTS
SA100 and all supplementary pages are completed accurately
3
AI PREPARATION
SA109 is used to establish your residency position and claim applicable reliefs
4
PROFESSIONAL REVIEW / E-FILE
A UK tax specialist reviews and files your complete return to HMRC before the deadline
PROFESSIONAL REVIEW/CPA / ACCOUNTANT SIGN-OFF

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

Relevant plans

Choose the package that best fits your situation, or view all plans.

Most common

UK Standard
£99
For UK residents with employment or simple self-employment.
  • ✓Self Assessment tax return
  • ✓Employment and basic self-employment income
  • ✓Basic reliefs and allowances
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Leaver / Non-Resident
£149
For people leaving the UK or already non-resident with UK income.
  • ✓Statutory Residence Test & split-year review
  • ✓Non-resident landlord and UK property income
  • ✓UK company salary/dividends for non-residents
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UK Plus
£199
For more complex returns with multiple income sources.
  • ✓Everything in Leaver / Non-Resident
  • ✓Multiple properties or investment types
  • ✓Additional advisory support as needed
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REFERENCE/COMMON QUESTIONS

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.

Who is this for?

Browse by your situation for tailored guidance and the right package.

UK Non-Residents Non-residents and expats completing the SA100 return with SA109 non-resident pages. See who this is for → UK Leavers UK leavers submitting their SA100 for the year of departure and subsequent years. See who this is for →

Related filing services

UK Self Assessment for Non-Residents → View filing service UK Statutory Residence Test Review → View filing service UK Tax Return After Leaving the UK → View filing service See All Pricing & Plans → View pricing & packages

If you live abroad — guides by country

Each country has its own DTA provisions, local tax authority, and HMRC complexities. Find your specific country guide below.

SpainFranceUAEAustraliaGermanyNetherlandsPortugalThailandCanadaSingaporeIrelandSouth Africa All countries →

Ready to get your SA100 Self Assessment filing handled?

AI-assisted preparation, reviewed and e-filed by licensed professionals. Fixed price, no surprises.

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