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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 CY
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 cheron CHERON
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 Faryalak
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 wesbeau
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.

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