Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Sat, 01 Oct 2022 15:01:24 GMT by jpang
Hello, I am a non-dom UK resident who is employed here full time. I have less than £2,000 in foreign gains for the 2021 tax year so the automatic remittance basis applies. Am I able to use the HRMC portal to file a self assessment? I understand form SA109 is not available in that tool but from section 809D of Income Tax Act 2007 it seems like meeting the criteria for the automatic remittance basis does not require a claim. Could I just leave a note about that in the return?
Posted Wed, 05 Oct 2022 13:17:58 GMT by HMRC Admin 17

As non domiciled you may not automatically qualify for personal allowances and as such the residence page SA109 is still required.

If you wish to file online, you will need to purchase 3rd party software to do so.

Please note you cannot file the return online and then send the SA109 by paper.

3rd party suppliers :

Self Assessment commercial software suppliers   .

Thank you.

You must be signed in to post in this forum.