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Posted Mon, 10 Oct 2022 16:34:26 GMT by Winnie Tam
My husband is completing his self assessment for the tax year 2021/22 via HMRC online service. He is entitled to claim split year treatment for this tax year, so SA109 form has to be filed. We just noted that HMRC online service doesn't support SA109 form. Please advise if he can file the main self assessment tax form SA100 with the other supplementary forms via HMRC online service and mail the SA109 paper form to HMRC alone.
Posted Wed, 12 Oct 2022 10:06:08 GMT by HMRC Admin 17


The full return must be filed together either online or in papaer.

You can purchase commercial software to allow you to file the SA109 online :

Self Assessment commercial software suppliers    .

Thank you.
Posted Wed, 12 Oct 2022 23:20:33 GMT by lai h
Hi, I have to apply for split year and remittance basis for the 21/22 tax year but I have no income after landing UK. Is it alright for me to just fill in SA109 and skip SA100? Many thanks!
Posted Mon, 17 Oct 2022 14:30:55 GMT by HMRC Admin 17

You will need to complete for SA100, even if it is only to sign and date it. 

We cannot accept the SA109 without the signed SA100.

Thank you.

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