Please read the ‘Residence and foreign income and gains (FIG) regime etc notes' before you fill in boxes 23 to 53.
Relief claims: If you are claiming relief in box 21 or box 22, fill in the appropriate claim form in ‘Helpsheet 302' or ‘Helpsheet 304' and send this as well.
More than 3 companies: If you have invested in more than 3 companies, use the ‘Any other information' box 54, to enter the information.
Box 54: Boxes 3, 3.1, 8, 11.1, 16, 37, 38, 39, 51, 52 and 53 may require more information to be provided in box 54.
Help: For help filling in this form, go to www.gov.uk/taxreturnforms and read the notes and helpsheets.
| Question | Answer |
|---|---|
| Form Name | SA109 |
| Form Length | 4 pages |
| Fillable? | Yes |
| Fillable fields | 58 |
| Avg. time to fill out | 10 min |
| Edition | 12/25 |
| Tax year | 6 April 2025 to 5 April 2026 (2025-26) |
| Other names | SA109, SA109 2026, HMRC SA109, UK SA109, Residence and foreign income and gains regime |
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