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

SA109 Non-Resident and Split-Year Filing

SA109 is the residence section of the UK Self Assessment return. It is used to tell HMRC that you are non-resident, claim split-year treatment, report residence details, and in some cases claim the remittance basis. This is a filing service for people whose position needs SA109 alongside SA100 and any relevant supplementary pages — not a replacement for the full Self Assessment return.

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APPLICABILITY/WHO THIS IS FOR

Who this is for

✓ People who left the UK and need to report non-resident status for the departure year
✓ UK leavers claiming split-year treatment under the Statutory Residence Test
✓ Non-residents with UK income who need SA109 alongside SA100
✓ UK residents or non-residents with residence, remittance basis, or treaty details to disclose
✓ Clients who need SA109 prepared with property, self-employment, employment, or foreign-income pages
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.

SA109 — residence, remittance basis, and related residence information
SA100 — the main Self Assessment return submitted with SA109
SA105 — UK property income for non-resident landlords
SA103 — self-employment income, where applicable
SA106 — foreign income and gains, where applicable
Residence and domicile details supporting the selected SA109 boxes
DOCUMENTS/INFORMATION REQUIRED

Documents usually needed

■ Full UK travel-day schedule and dates of arrival and departure
■ UK accommodation, family, work, and other SRT connection details
■ Overseas address, visa, employment, or other evidence of residence abroad
■ UK income records, including PAYE, property, self-employment, pension, and interest
■ Foreign income and tax records where the wider return requires them
■ Prior-year returns, HMRC notices, and any previous residence advice
PROCESS/RETURN ASSEMBLY

How Nomadic.Tax works

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

1
INFORMATION
We review your travel pattern and UK ties under the Statutory Residence Test
2
DOCUMENTS
We determine whether you are non-resident, eligible for split-year treatment, or need further analysis
3
AI PREPARATION
We complete SA109 together with SA100 and any required supplementary pages
4
PROFESSIONAL REVIEW / E-FILE
A UK tax professional reviews the return and files it with HMRC
PROFESSIONAL REVIEW/CPA / ACCOUNTANT SIGN-OFF

When human review matters

ⓘ SA109 is not a standalone tax return: it is filed with SA100 and the other pages that match your income
ⓘ The correct boxes depend on the exact SRT case, departure or arrival facts, and sometimes domicile or remittance-basis circumstances
ⓘ Day counts and sufficient ties must be supported by a consistent record; an incorrect departure date can change the tax treatment of the whole year
ⓘ Complex dual-residence treaty claims, deemed domicile, trusts, partnerships, or detailed remittance-basis work may require a custom engagement beyond standard SA109 preparation

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 SA109 Non-Resident and Split-Year Filing

What is SA109 used for?

SA109 is the supplementary residence form attached to a UK Self Assessment return. It records information relevant to UK residence and non-residence, split-year treatment, the remittance basis, and related claims or disclosures.

Is SA109 the same as a UK tax return?

No. SA109 is only one set of supplementary pages. It normally accompanies SA100 and any other pages needed for your income, such as SA105 for property or SA103 for self-employment.

Can I file SA109 through HMRC online?

HMRC's own online filing service does not support every SA109 situation. Depending on the boxes required, you may need compatible commercial software or a paper return. We use the appropriate filing route for the completed return and its supplementary pages.

Do I need SA109 for split-year treatment?

Yes, a split-year claim is made through Self Assessment using SA109. The claim depends on meeting one of the statutory split-year cases, so we review your move date, travel, and UK ties before completing the form.

How much does SA109 filing cost?

SA109 is prepared as part of the relevant UK filing package. See the UK pricing options for current package scope and pricing; cases involving complex treaty, trust, partnership, or remittance issues may need a custom quote.

Who is this for?

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

UK Leavers UK leavers claiming non-resident status or split-year treatment through SA109. See who this is for → UK Non-Residents Non-residents filing SA109 alongside their UK Self Assessment return. See who this is for →

Related filing services

P85 vs Self Assessment When Leaving the UK → View filing service Statutory Residence Test Review → View filing service UK Self Assessment for Non-Residents → View filing service UK Non-Resident Landlord Tax Return → 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 SA109 Residence Pages filing handled?

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

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