NP & USAccountants & Auditors

Published

28 September 2026

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News

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Form

Residence and foreign income and gains (FIG) regime etc (Self Assessment SA109)

Use supplementary pages SA109 to record your residence and domicile status on your SA100 Tax Return.

Documents

Residence and foreign income and gains (FIG) regime etc (2026)

PDF, 298 KB, 4 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

different.format@hmrc.gov.uk

Residence and foreign income and gains (FIG) regime etc notes (2026)

PDF, 652 KB, 12 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

different.format@hmrc.gov.uk

Residence, remittance basis etc (2025)

PDF, 275 KB, 4 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

different.format@hmrc.gov.uk

Residence, remittance basis etc notes (2025)

PDF, 693 KB, 12 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

different.format@hmrc.gov.uk

Residence, remittance basis etc (2024)

PDF, 227 KB, 4 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

different.format@hmrc.gov.uk

Residence, remittance basis etc notes (2024)

PDF, 684 KB, 12 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

different.format@hmrc.gov.uk

Residence, remittance basis etc (2023)

PDF, 442 KB, 4 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

different.format@hmrc.gov.uk

Residence, remittance basis etc notes (2023)

PDF, 678 KB, 12 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

different.format@hmrc.gov.uk

Details

Use the SA109 supplementary pages when filing your SA100 Tax Return to record your residence and domicile status, and claim personal allowances as a non-UK resident.

Paying tax on the remittance basis (Self Assessment helpsheet HS264)
Find out about paying tax on the remittance basis if you’re a UK resident who has foreign income and gains but do not live in the UK.

Non-residents savings and investment income (Self Assessment helpsheet HS300)
How to work out your taxable income from UK savings and investments if you’re not resident in the UK.

Dual residency (Self Assessment helpsheet HS302)
Use the Self Assessment helpsheet to claim relief on dual residency, when there’s a double taxation agreement between the UK and another country you live in.

Non-resident entertainers and sportspersons (Self Assessment helpsheet HS303)
Use this helpsheet to understand tax rules on non-resident entertainers and sportspersons.

Non-residents tax relief under double taxation agreements (Self Assessment helpsheet HS304)
How to claim UK tax relief on your UK income under double taxation agreements if you’re a non-resident.

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Home / News / Form: Residence and foreign income and…

News

Form: Residence and foreign income and gains (FIG) regime etc (Self Assessment SA109)

28 September 2026 · News

Form

Residence and foreign income and gains (FIG) regime etc (Self Assessment SA109)

Use supplementary pages SA109 to record your residence and domicile status on your SA100 Tax Return.

Documents

Residence and foreign income and gains (FIG) regime etc (2026)

PDF, 298 KB, 4 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

different.format@hmrc.gov.uk

Residence and foreign income and gains (FIG) regime etc notes (2026)

PDF, 652 KB, 12 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

different.format@hmrc.gov.uk

Residence, remittance basis etc (2025)

PDF, 275 KB, 4 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

different.format@hmrc.gov.uk

Residence, remittance basis etc notes (2025)

PDF, 693 KB, 12 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

different.format@hmrc.gov.uk

Residence, remittance basis etc (2024)

PDF, 227 KB, 4 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

different.format@hmrc.gov.uk

Residence, remittance basis etc notes (2024)

PDF, 684 KB, 12 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

different.format@hmrc.gov.uk

Residence, remittance basis etc (2023)

PDF, 442 KB, 4 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

different.format@hmrc.gov.uk

Residence, remittance basis etc notes (2023)

PDF, 678 KB, 12 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

different.format@hmrc.gov.uk

Details

Use the SA109 supplementary pages when filing your SA100 Tax Return to record your residence and domicile status, and claim personal allowances as a non-UK resident.

Paying tax on the remittance basis (Self Assessment helpsheet HS264)
Find out about paying tax on the remittance basis if you’re a UK resident who has foreign income and gains but do not live in the UK.

Non-residents savings and investment income (Self Assessment helpsheet HS300)
How to work out your taxable income from UK savings and investments if you’re not resident in the UK.

Dual residency (Self Assessment helpsheet HS302)
Use the Self Assessment helpsheet to claim relief on dual residency, when there’s a double taxation agreement between the UK and another country you live in.

Non-resident entertainers and sportspersons (Self Assessment helpsheet HS303)
Use this helpsheet to understand tax rules on non-resident entertainers and sportspersons.

Non-residents tax relief under double taxation agreements (Self Assessment helpsheet HS304)
How to claim UK tax relief on your UK income under double taxation agreements if you’re a non-resident.

Sign up for emails or print this page

 ​

Get in touch

Contact NP & US

Reach out to us for assistance

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