SA109 form for residence and foreign income status

HMRC has made available the SA109 supplementary pages for Self Assessment filers who need to record their residence and domicile status on their SA100 Tax Return. The SA109 form is used to record residence and domicile status and claim personal allowances as a non-UK resident. HMRC has also published related guidance covering various scenarios including the remittance basis for UK residents with foreign income, tax rules for non-residents with UK savings and investments, and relief under double taxation agreements. The guidance includes specific helpsheets for dual residency situations, non-resident entertainers and sportspersons, and claiming UK tax relief under double taxation agreements. Read the full guidance and download the SA109 form on GOV.UK.