SA 109

Hi Muk LO,

It will be the date you started living in the rental apartment.

See guidance at:

3. Automatic UK tests

Thank you.

Hi, Keung C,
You need to complete th whole return either online or by paper.
If online, you need to purchase 3rd party software to do so.
The SA109 is required to confirm you are claiming spit year treatment so that your  foreign income is not included.
You may be liable to charges ronce the SA109 for 2021/22 has been submitted.
Thank you

Hi HMRC staff, Thanks for your information. Because I found that it can amend the tax return on HMRC website (it said that it can amend before 31 January 2024), If I would like to amend my tax return 2021-2022 by adding SA109 only, other figures and amount in SA100 and SA106 remain unchanged. Since I submitted my 2021-2022 very early on Apr 2022 and I needn’t pay tax because it is under personal allowance. And it is now Apr2023, so it passed one year already. Do I receive penalty/interest/surcharge if I make amendment now? Thanks for advise.

Hi Keung C
This depends on the result of the amendment - if you now owe tax then yes.
Thankyou.

Hello, I'm a USA citizen and a UK resident. I left the UK for the USA on May 21st 2021 and haven't returned since. I'm now self employed and I was also self employed in the UK. Please let me know if I have to notify the UK and if this is the correct form to do it. If so, do I have to do it for each year, 2021 and 2022 separately? Where can I get the form? Is there a penalty for not filing earlier? Anything else I need to know? Thank you, Mariann

Hi Mariann Tilton,

You would need to review the guidance on residence and take the tests at RDR3 RDR3 Statutory Residence Test  to determine if split year treatment applies for for 2021 to 2022.  
From 6 April 2022, you would be classed as non UK resident.  Any self employment income generated after this date outside the UK, would not be taxable in the UK.  
A tax return would be required for the tax year you left the UK, declaring those sources of income that are taxable in the UK.  
If a penalty is applied, you can appeal it by submitting from SA370 Self Assessment: appeal against penalties for late filing and late payment
You can check if you need to complete a self assessment tax return hereCheck if you need to send a Self Assessment tax return

Thank you.

Hello, Thank you for your reply. I didn't have any income in April and May 2021 due to Covid 19. It's not clear to me if I still have to fill out an SA109 form or not. If I do, where can I find it? Thanks again Mariann Tilton

Hi,

You can see guidance here:

Residence, remittance basis etc (Self Assessment SA109)

Thank you.

Hi, If I send an SA109 form to HMRC, do I also need to send an SA100 form given: - I was resident in the U.K. for many years & submitted SA100 forms up until the 2022/23 tax year; - I left the U.K. in late October 2022 to live abroad for at least the next 4 years, possibly indefinitely; - my income is below all the HMRC thresholds for tax purposes in 2022/23; - HMRC sent me a letter in June 2023 stating that I do not need to submit a tax return for 2022/23 although I am not certain they considered the P85 form I sent to them in early October 2022 which advised them I was leaving the U.K.; - I completed the Self Assessment tax return tool “Check if you need to send a Self Assessment tax return” which also said I do not need to send a tax return. Thank you

Hi,
A paper for SA109, is a supplementary page to SA100, so they should both be sent together.  
If we are expecting a 22/23 tax return, you will need to contact my colleagues at our webchat, to confirm that you do not meet the criteria for completing the the return, according to the criteria tool.  
My colleagues will be able to withdraw the tax return:
Self Assessment: general enquiries
Thank you.

Hi, I have submitted my online self assessment tax return (SA100) and would like to file SA109 for split year treatment. Can I return the SA109 form by post? What is the mailing address to return the completed SA109 form?