SA109 PDF Details

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.

QuestionAnswer
Form NameSA109
Form Length4 pages
Fillable?Yes
Fillable fields58
Avg. time to fill out10 min
Edition12/25
Tax year6 April 2025 to 5 April 2026 (2025-26)
Other namesSA109, SA109 2026, HMRC SA109, UK SA109, Residence and foreign income and gains regime