Sa 109 Form PDF Details

Are you confused about the SA 109 form? Don't worry, you're not alone. Many taxpayers struggle with understanding all of the different forms and paperwork they need to take care of while filing taxes. That's why we've put together this comprehensive guide to help walk you through exactly what needs to be included in an SA 109 Form and how to complete it correctly. In this blog post, we'll provide a step-by-step overview of the information that must be included on your return, examples for help better understand certain parts, as well as tips from experienced tax professionals when filling out the form. So if you're ready to tackle your income taxes head-on this year—it starts here!

QuestionAnswer
Form NameSa 109 Form
Form Length4 pages
Fillable?No
Fillable fields0
Avg. time to fill out1 min
Other nameshmrc residence form, uk sa109 form, sa109 residence, sa109 form

Form Preview Example

Residence, remittance basis etc

Tax year 6 April 2019 to 5 April 2020 (2019–20)

 

Your name

 

Your Unique Taxpayer Reference (UTR)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

For help filling in this form, go to www.gov.uk/taxreturnforms and read the notes and helpsheets.

Residence status

Please read the RESIDENCE, REMITTANCE BASIS ETC NOTESbefore you fill in boxes 1 to 14.

1

2

3

3.1

4

5

6

If you were not resident in the UK for 2019–20, put ‘X’ in the box

If you are eligible for overseas workday relief for 2019–20, put ‘X’ in the box

If your circumstances meet the criteria for split year treatment for 2019–20, put ‘X’ in the box

If more than one case of split year treatment applies, put ‘X’ in the box

If you were resident in the UK for 2018–19, put ‘X’ in the box

If you have made an entry in box 2 and any of your foreign earnings are for an earlier year, put ‘X’ in the box

If you have an entry in box 3 enter the date from which the UK part of the year begins or ends DD MM YYYY

7

8

9

10

11

12

13

14

If you meet the third automatic overseas test, put ‘X’ in the box

If you had a gap between employments in 2019–20, put ‘X’ in the box

If you had a home overseas in 2019–20, put ‘X’ in the box

Number of days spent in the UK during 2019–20

Number of days in box 10 attributed to exceptional circumstances

How many ties to the UK did you have in 2019–20?

Number of days you worked for more than 3 hours in the UK in 2019–20

Number of days you worked for more than 3 hours overseas in 2019–20

SA109 2020

PAGE RR 1

HMRC 12/19

Personal allowances for non-residents and dual residents

 

If you are entitled to claim personal allowances as a

 

Enter the codes for the country or countries of which

15

17

 

non-resident because of the terms of a Double Taxation

 

you are a national and/or resident

 

 

 

 

 

Agreement, put ‘X’ in the box

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

If you are entitled to claim personal allowances as a

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

non-resident on some other basis, or as a dual resident

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

remittance basis user under the terms of certain Double

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Taxation Agreements (read the notes), put ‘X’ in the box

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Residence in other countries

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Enter the codes for the country or countries,

 

Relief under Double Taxation Agreements between

18

21

 

other than the UK, in which you were resident for

 

the UK and other countries – amount claimed

 

tax purposes for 2019–20

 

 

 

 

 

because of an agreement awarding residence to

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

another country – read ‘Helpsheet 302’

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

£

 

 

 

 

 

 

 

 

 

 

 

0

0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Relief claimed because of other provisions of the

 

If you were also resident in either or both of the countries

22

19

 

relevant Double Taxation Agreements

 

 

 

above for 2018–19, enter the appropriate codes

 

– read ‘Helpsheet 304’

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

£

 

 

 

 

 

 

 

 

 

 

 

0

0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

If you are claiming relief in box 21 or box 22, fill in

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

the appropriate claim form in ‘Helpsheet 302’ or

 

Amount of Double Taxation Agreement income

 

‘Helpsheet 304’ and send this as well

 

 

 

 

20

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

for which partial relief is being claimed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

£

 

 

 

 

 

 

 

 

0

0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Domicile

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Read the ‘Residence, remittance basis etc notes’ before you fill in boxes 23 to 40

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

If you are domiciled outside the UK and it is relevant

 

If 2019–20 is the first year you have told us that your

23

 

24

 

 

to your Income Tax or Capital Gains Tax liability for

 

domicile is outside the UK, put ‘X’ in the box

 

 

2019–20, put ‘X’ in the box. Please explain in box 40

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

how your domicile is relevant to your Income Tax or

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Capital Gains Tax liability

 

 

 

 

 

If you have put ‘X’ in box 23 and have a domicile

 

 

 

 

 

 

25

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

of origin within the UK, enter the date on which your

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

domicile changed DD MM YYYY

 

 

 

 

 

 

If you have put ‘X’ in box 23, you must put an entry in

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

box 25, 26 or 27

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

If you were deemed UK domicile under Condition A,

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

23.1

 

 

If you were born in the UK but have never been

 

 

put ‘X’ in the box

 

 

 

 

26

 

 

 

 

 

 

 

domiciled here, put ‘X’ in the box

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

If you were deemed UK domicile under Condition B,

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

23.2

 

 

If you have put ‘X’ in box 23 and you were born

 

 

put ‘X’ in the box

 

 

 

 

27

 

 

 

 

 

 

 

outside the UK, enter the date that you first came

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

to live in the UK DD MM YYYY

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Enter the number of years you’ve been resident in the

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

23.3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

UK in the previous 20 years

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SA109 2020

PAGE RR 2

Remittance basis

28

29

30

31

32

33

34

If you are making a claim for the remittance basis for 2019–20, put ‘X’ in the box

If your unremitted income and capital gains for 2019–20 is less than £2,000, put ‘X’ in the box

If you were deemed UK domicile for 2019–20, and have remitted to the UK any of your foreign income or gains that arose in a year when you previously claimed the remittance basis, put ‘X’ in the box

– give details in box 40

If you were UK resident for 2019–20 and for 12 or more of the preceding 14 tax years, put ‘X’ in the box

– you must also fill in boxes 28, 34 and/or 35

If you enter ‘X’ in this box, do not enter ‘X’ in box 32. Go straight to box 33

If you were UK resident for 2019–20 and for 7 or more of the preceding 9 tax years, put ‘X’ in the box

– you must also fill in boxes 28, 34 and/or 35

If you were under 18 on 5 April 2020, put ‘X’ in the box

Amount of income you are nominating – use the ‘Any other information’ box 40

£

 

 

 

 

 

 

 

 

0

0

35

36

37

38

39

Amount of capital gains you are nominating – use the ‘Any other information’ box 40

£

 

 

 

 

 

 

 

 

0

0

Adjustment to payments on account for capital gains

£

 

 

 

 

 

 

 

 

0

0

If you have remitted nominated income or gains during 2019–20, put ‘X’ in the box unless what you have remitted is within the £10 aggregate limit

If you are claiming relief from UK tax for foreign income or gains invested in a qualifying business, enter the total amount invested and the Company Registration Numbers below

£

 

 

 

 

 

 

 

 

0

0

Company 1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Company 2

Company 3

If you have invested in more than 3 companies, use the ‘Any other information’ box 40, to enter the information

If you have previously claimed relief for a qualifying investment and the investment no longer qualifies for relief, put ‘X’ in the box

Any other information

Boxes 3, 3.1, 8, 16, 23, 25, 30, 33, 34, 35, 37, 38 and 39 may require more information to be provided in box 40. Please refer to the ‘Residence, remittance basis etc notes’ on these boxes for more information about this.

40

Please give any other information in this space

SA109 2020

PAGE RR 3

Any other information continued

40

Please give any other information in this space

SA109 2020

PAGE RR 4

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This PDF doc requires some specific details; in order to ensure consistency, you should pay attention to the suggestions directly below:

1. First of all, while filling out the sa109, beging with the part that contains the subsequent fields:

Filling out part 1 in sa109

2. Once your current task is complete, take the next step – fill out all of these fields - If more than one case of split, Number of days spent in the UK, put X in the box, If you were resident in the UK, put X in the box, Number of days in box attributed, exceptional circumstances, If you have made an entry in box, If you have an entry in box, How many ties to the UK did you, Number of days you worked for, in the UK in, Number of days you worked for, and overseas in with their corresponding information. Make sure to double check that everything has been entered correctly before continuing!

Writing section 2 of sa109

3. The following step is mostly about nonresident because of the terms, you are a national andor resident, If you are entitled to claim, nonresident on some other basis or, Residence in other countries, Enter the codes for the country, Relief under Double Taxation, other than the UK in which you, If you were also resident in, above for enter the appropriate, the UK and other countries amount, Relief claimed because of other, and relevant Double Taxation - fill in all of these empty form fields.

Relief under Double Taxation, Enter the codes for the country, and above for  enter the appropriate in sa109

Always be really attentive when filling in Relief under Double Taxation and Enter the codes for the country, as this is where many people make a few mistakes.

4. To go ahead, this fourth stage requires typing in a handful of empty form fields. These include Amount of Double Taxation, relevant Double Taxation, for which partial relief is being, Domicile Read the Residence, If you are domiciled outside the, If you have put X in box you must, If you were deemed UK domicile, put X in the box, If is the first year you have, domicile is outside the UK put X, If you have put X in box and, of origin within the UK enter the, If you were born in the UK but, and domiciled here put X in the box, which you'll find fundamental to continuing with this process.

Filling out part 4 of sa109

5. This pdf has to be finalized by going through this section. Below there can be found a detailed set of form fields that require specific details to allow your form submission to be faultless: put X in the box, Enter the number of years youve, UK in the previous years, If you have put X in box and you, outside the UK enter the date that, and Page RR.

Ways to fill in sa109 stage 5

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