SA100 and SA109

Since I have to apply for the split year arrangement, I need to submit the SA109 form together with the SA100 form, however I cannot find where to download the SA100 form, can I submit the SA100 form online and then submit the paper form of SA109 separately? Or where can I find the SA100 paper form? Thank you

Hi,

The SA100 would need to be requested by contacting our Self Assessment team and requesting the form.

Self Assessment: general enquiries

Thank you.

Just tried to call the hotline at 03002003310 but I was told that the line is not available at all. Is there any other way I could order for the SA100 ? I'm asking because I need to arrange split year treatment so I would need SA100 and SA109 at the same time. Thank you.

Hi opsa519,
If you need the paper tax return you can contact the orderline:
Self Assessment: forms ordering.
You can also submit the tax return using 3rd party commercial software:
Self Assessment commercial software suppliers
Thank you. 

What information do I need to prepare for the call to order SA100? I need to request the form for other family members as well and they have not yet received their UTR number. Do I need this number to request SA100? Can I photocopy the form for my family member to use? By the way, all commercial software suppliers ask for Government Gateway account number as well as password. The government website has asked us not to share these information however. Could HMRC provide online service for self-assessment for those need to fill up the SA 106 and SA109? Thank you

My son came to the UK to study full time in a university on 28 Sep 2021 and have been living in the UK since then. He would be a UK tax resident for the tax year 6 Apr 2021 to 5 Apr 2022 (2021-22) under the 183-day rule. Please correct me if I am wrong. Before 2021-22, he is not a UK tax resident for any tax year. For that tax year 2021-22, he did not have any income for the period from the date he arrived (becoming a UK tax resident) to the end of the tax year. He had employment income of about £5,000 and interest income of about £10 before he arrived at the UK for that tax year 2021-22. Does he need to do self assessment for 2021-22? Is it to be done by submitting SA100 and SA109? If the answers are positive, should all the income figures in SA100 be reported as zero (nil)?

Referring to my previous posting, my son's income before he arrived at the UK becoming a UK tax resident are foreign income. After he arrived at the UK, he had no UK or foreign income for 2021-22.

Hi K L Kwan,
We would need to access your sons records to check details held to see if he meets the criteria for Self Assessment. Self Assessment: general enquiries
Or your son can check if he meets Self Assessment criteria here:
Check if you need to send a Self Assessment tax return
Thank you. 
 

Hi K L Kwan,
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 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only
Will help you work out if split year treatment applies. 
Thank you. 

 

Hi Sam,
There is a full list of supplementary pages at Supplementary pages.  
You can if you choose, print these off for the relevant tax year.
Thank you.