Is it a legal requirement to complete SA109 if it will not have any effect on tax due?

I'm a non-resident for tax purposes for 2023-24 based on SRT. I am a British citizen so I qualify for the personal allowance. I will submit a self-assessment for 2023-24 because I have UK property income. I'm already aware that completing the P85 is not a legal requirement. I'm aware that I can use the SA109 to declare that I'm a non-resident by filling in the tests and I can also declare that I'm eligible for the personal allowance there too. However, my questions are... 1. Is it a legal requirement to complete the SA109 supplementary pages if completing it isn't going to have any effect on the tax due on my self-assessment calculation? 2. Is it a legal requirement to declare that I'm a non-resident for tax purposes? 3. Is it a legal requirement to declare that I'm a British citzen, and therefore qualify for the personal allowance? 4. Is my own knowledge that I'm a non-resident for tax purposes based on SRT and a British citizen sufficient? Thank you.

Hi,

Yes, you need to include the SA109 in order to confirm you are entitled to personal allowances. You dont need to declare that you are a british citizen as you can tick box 15 or 16 in order to claim the allowances. As you have already confirmed you havebased your resdience on the SRT, your own knowledge is acceptable.
Thank you.