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Posted Sat, 29 Jan 2022 08:26:40 GMT by GLl
I have just online filed the my tax return(SA100). Can I fill SA109 in paper form and send it out by post? Thank you for your reply in advance.
Posted Mon, 31 Jan 2022 16:32:18 GMT by HMRC Admin 2

Yes, you can send this to us and ask us to amend your return. 

Thank you.
Posted Tue, 01 Feb 2022 02:46:55 GMT by GLl
Thank you. I first time arrived UK in Nov 2020, living in a friend’s home, started working from Dec 20 to April 21 (but jobless in Jan for a month) during the tax year. I have never been in UK before. Before arrival I was working in my home country. My domicile is in UK after arrival. In my case, do I require to fill box 13 and 14 in SA109? I just don’t want my earnings in my previous home country part be taxed. Thank you for your advice in advance.
Posted Wed, 02 Feb 2022 13:57:27 GMT by HMRC Admin 17

If you are UK resident for the year and you meet the conditions of split year treatment then you would only enter your worldwide income
from the tie you became UK resident.

Please see guidance here on split year treatment :

Residence, Domicile and Remittance Basis Manual .

If you are non UK resident for the year based on the residence critieria found here :

RDR3 Statutory Residence Test  ,

then you will only be reporting the income earned in the UK. 

Thank you.
Posted Sun, 06 Nov 2022 09:08:07 GMT by
Hi, I submitted my online self assessment tax return and wish to file SA109 by mail separately. What is the mailing address to return the completed SA109 form? Thank you.
Posted Wed, 09 Nov 2022 15:09:34 GMT by HMRC Admin 32

Please ensure that your Unique Taxpayer Reference (UTR) number is shown on your SA109.  

Please send it to:

Benton Park View
Newcastle Upon Tyne
NE98 1ZZ
United Kingdom

Thank you.
Posted Sun, 20 Nov 2022 18:38:26 GMT by
Hello, I want to file a SA 109 to ask for remittance basis on my overseas income. I also want to file my SA 100 online. Can I scan it and send it as an attachment to my SA 100 ? As I ask for remittance basis and having remitted nothing in the UK, should I tick box 15 ? And declare any non-remitted income ? Thank you !
Posted Tue, 22 Nov 2022 14:39:11 GMT by HMRC Admin 17

The online version of the self assessment tax return, does not include the section on residence. 

To submit a tax return online, with the residence section, you will need to purchase some third party software, which can be found at :

Self Assessment commercial software suppliers  . 

Please note that you cannot attach a copy of the SA109 as an attachment to the online tax return, as it will not form
part of the submitted tax return, resulting in an incorrect calculation of tax liability.

Thank you.
Posted Wed, 04 Jan 2023 03:28:31 GMT by
Hello, My husband and I are non resident and about to file our self assessment for 2021/22. I called HMRC and they confirmed I can submit my self assessment online. They did not advise me that I need any third party software to submit my tax. Am I missing something?
Posted Tue, 10 Jan 2023 13:38:13 GMT by HMRC Admin 19

There are certain circumstances where you cannot file a Self Assessment tax return online:
  • for a partnership
  • for a trust or estate
  • if you lived abroad as a non-resident
  • to report multiple ‘chargeable gains’, for example from life insurance
  • if you get income from a trust
  • you are a Lloyd’s underwriter or a religious minister  
You will need to use commercial software or download other forms instead.  

Self Assessment commercial software suppliers  

HMRC cannot recommend or endorse any one product or service over another and will not be responsible for any loss, damage, cost or expense in connection with using this software.

Thank you.
Posted Tue, 31 Jan 2023 21:29:53 GMT by
Hello, I didn't realize I didn't to submit SA 109. Can I send it now for previous years with a covering letter? I don't owe any tax. Thanks.
Posted Mon, 06 Feb 2023 14:23:25 GMT by HMRC Admin 32

Yes, you can submit Self Assessment Tax Returns (including the SA109) with a covering letter for the previous 4 years, if you feel it appropriate in your circumstances.                                        
Self Assessment tax returns

Thank you.
Posted Sun, 12 Mar 2023 18:41:53 GMT by
Hi, I submitted the SA109 form together with my 2020/21 tax return, informing HMRC that I am no longer a UK tax resident. But HMRC still seem to expect a tax return from me for 2021/22. Any idea why? Thanks.
Posted Thu, 16 Mar 2023 16:07:04 GMT by HMRC Admin 20
Hi Barbora L,

Without accessing your record your question cannot be answered.
You will need to telephone for this to be sorted as personal information should not be given on this forum.
Telephine number is +44 161 931 9070.

Thank you.
Posted Fri, 17 Mar 2023 09:45:21 GMT by
If a Sweden person settles to UK in 2019 and disposes his business and land and transfers all the funds to UK does this mean SA109 and SA106 needs to be completed and submitted in 2021-2022 tax period.
Posted Mon, 20 Mar 2023 08:42:34 GMT by
Hi there, I'm a Spanish citizen, I left the UK on 21st June 2021 and moved to Italy. I started my job here and regularly paid my taxes in Italy for the whole 2021 (here the tax year is Jan 1 -> Dec 31). I didn't file the tax return for 21-22 in the UK since I thought it was enough to file the Italian tax return (and my Italian tax advisor didn't tell me anything about it); on top of that, I didn't send the SA 109, of which I even ignored the existence up to last week. Now, HMRC wants me to file the tax return for 2021-22. I received also the 100 pounds penalty for that. What shall I do? Should I send the SA 100 by post? Should I send the SA 109? Should I send both? Or perhaps a copy of my Italian taxes? Am I entitled to waive the penalty because I'm definitely overseas and paid here my taxes? thanks
Posted Mon, 20 Mar 2023 15:19:53 GMT by HMRC Admin 17

Mehmet Uzum ,
You would need to declare this disposal in a self assessment tax return on a SA106 supplementary page if you want to declare a foreign tax credit relief
and also SA108. 

SA109 would only be needed if you were claiming split year treatment, as you are not resident in the UK for the whole tax year and meet the criteria
for split year treatment or the remittance basis  .

Thank you.

Posted Thu, 23 Mar 2023 16:30:49 GMT by HMRC Admin 25
Hi vincenzo,

You may fall under split year rules and as such the tax return is still required.

If you qualify for split year then you only report any foreign income for the UK part of the year

RDRM12000 - Residence: The SRT: Split year treatment: Contents

If you do not qualify then you will need to report all your foreign income to the UK

Tax on foreign income

The guidance at RDRM12150 at will help you work out if split year treatment applies.  

You can submit an appeal against the penalty, but this can only be considered once the actual tax return has been submitted. 

Thank you. 

Posted Sun, 09 Apr 2023 19:50:52 GMT by Muk LO
Hi HMRC Administrator, I moved to UK in June 2022 and first stayed in a hotel for a month before getting a rental apartment in July 2022. To complete Box 6 of the form SA109 about the timing when the UK part of the tax year 2022/2023 begins, should I enter the date when I landed in the UK and stayed in the hotel or the date when I started living in a rental apartment ? Most grateful for your advice.
Posted Mon, 10 Apr 2023 21:17:31 GMT by Keung C
Hello, Because SA109 can send by post only. I have some questions about SA109. 1. Could I fill the form SA100 online and then send SA109 by post separately after I filled SA100? 2. If I would like to submit SA109 for previous tax year (2021-2022), could I receive penalty because of late amend? 3. Is it compulsory to fill SA109 if I qualify for split year treatment? Or just tell HMRC in additional information box in SA100? 4. As I arrived in UK in June 2021, and I already informed Inland Revenue Department and got approval of tax clearance. Therefore, I paid remaining Hong Kong tax before coming to UK. And after that I don’t have any job yet in UK, do I still need to apply split year treatment by filling form SA109 (between April 2021 to June 2021) since I made tax clearance in Hong Kong in May 2021 already? Thanks for advise.

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