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.