Moved Abroad Permanently: Filling a SA109 Form or Not?

Hello, I need your help in clarifying I'm on the right track. My situation is the following: Every year since I started my copywriting business in the UK (2020), I've filled out the online self-assessment (self-employed) report. Now, since September 2022, I've been living in Spain. I dissolved my UK-based business in September 2022 as well. Still, I completed and submitted the self-report for 2022-23 (since I counted as a resident from April 2022 to September 2022) on Dec 31st, 2023. In September 2022, I also made sure to timely tell the HMRC I was moving countries by reporting my new address and de-registering my UK copywriting business. My income for that tax period (Apr/Sept '22) was very modest (low-income/under 2,000 GBP). Yet, I made sure to pay the "standardised" Income Tax and Class 2 National Insurance contributions (a £163.80 payment based on my Total taxable profits for that tax year.) However, reviewing the HMRC official help resources I found out that I still may need to fill in an SA109 form to report my income. Is this accurate information? Does it apply to my context? When you leave the UK, says on https://www.gov.uk/tax-right-retire-abroad-return-to-uk: <<"You cannot use HMRC’s online services to tell them about your income if you’re non-resident. Instead, you must do one of the following: - fill in a Self Assessment tax return and an SA109 form and send by post - use commercial Self Assessment software that supports SA109 reporting (this may appear as a ‘residence, remittance basis etc’ section) - get a tax professional to report your UK income for you You’ll be fined if you miss the deadline - it’s earlier if you’re sending your return by post (31 October)". >> Now my doubt is, since I've already submitted the self-assessment report, should send the SA109 by post (and maybe be fined) OR do you recommend adding it as an amendment to my already submitted online report OR this doesn't apply to me since I no longer have a UK-based business and I'm living abroad permanently? I highly value any insights on this. Thank you once again for sharing your knowledge. I look forward to your guidance and assistance in advance. Best regards, O.

Hi,

You ceased to be resident in the UK in the 2022 to 2023 tax year and ceased your self employment in that tax year. Your 2022 to 2023 tax return should have included the residence section, so that you can declare that you are only resident for part of the UK tax year. If you have not done so, you will need to send an amendment to your tax return, by sending a completed SA109, with a short note advising why you are sending it.

If you have no UK income at all in 23/24, then a tax return is not required, you should also confirm if that is the case and that no futher tax returns are due, as you do not meet SA criteria.  

If you have income from UK property, then you will  need to complete a tax return.  

Have a look at the self assessment critreria tool at:

Check if you need to send a Self Assessment tax return

Thank you.

Hi, Thanks for your response. I have looked into the different criteria and resources, but I still need clarification. As per my residence section in my 22/23 online tax return, I included my new address in the foreign country (Spain) and the specific date I moved and ceased trading (both are on the same day). Does that count? Or do I still need to amend my tax return by sending by post a completed SA109 with a short, informative note? I've been told on the self-assessment support line that I don't need to do it. Another support agent also confirmed this. Do you still recommend filling out the SA109 and sending it (with a short explanatory note attached), just in case? Many thanks for considering my request.

Hi O G.

Without a completed SA109, you would be expected to declare your world-wide income for the full tax year on the tax return.  
To claim split year treatment, so that you are not taxed on your income for the period when not resident in the UK, will require a completed SA109, showing the date you left the UK.

Thank you