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Posted Sun, 17 Nov 2024 15:46:08 GMT by ED29
Hello, Last tax year, I applied for Split Year Treatment and submitted SA109. This year, I am fully UK tax resident for the entire tax year, and I am not claiming Split Year Treatment, remittance basis, or any other treatments. However, I have a domicile outside the UK. Do I still need to submit SA109 this year? I’ve already submitted SA109 this year, but I only filled in Box 4, Box 18, and Box 19. Do I need to resubmit my entire Self Assessment to remove the SA109 form? Thank you.
Posted Tue, 19 Nov 2024 17:19:45 GMT by HMRC Admin 10 Response
Hi
As your domicile is elsewhere, you were correct in submitting the SA109.
Posted Thu, 21 Nov 2024 22:13:17 GMT by ED29
Hi, Thanks for your reply. My wife and I have similar circumstances. We both moved to the UK two years ago, are fully UK tax residents for the entire tax year, and have a domicile outside the UK. I submitted SA109, but my wife did not. She is not claiming Split Year Treatment, the remittance basis, or any other treatments. Based on calculations, she doesn’t owe any tax this tax year. Does she need to amend and resubmit her self-assessment to include SA109? Thank you.
Posted Wed, 27 Nov 2024 12:59:40 GMT by HMRC Admin 19 Response
Hi,
If a Self Assessment tax return is required in a tax year, where you are UK tax resident for the whole tax year and do not intend to claim the remittance basis, then SA109 is not required. You would declare your worldwide income in a tax return for the year.  
You can use the Self Assessment critieria tool below to determine if a tax return is required.  
Check if you need to send a Self Assessment tax return
If you intend to claim the remittance basis, then a tax return, SA100, is required along with SA109.
Thank you.

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