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Posted Tue, 03 Dec 2024 06:05:13 GMT by taxj
For tax year 22-23 I am not considered a UK resident according to the Statutory Resident test. I would like to submit a SA109 form to confirm this with HMRC, however I am reading that this form must be accompanied with a self assessment / SA100. According to the 'who needs to send a tax return' section of the gov uk website, based on my circumstances I am not required to submit a self assessment / SA100. Do I send the SA109 form to HMRC without the SA100 in this case to notify them of my non residency? If not how do I notify HMRC of my non-residency?
Posted Fri, 06 Dec 2024 13:31:53 GMT by HMRC Admin 19 Response
Hi,
You can send a letter to confirm this for your record to be noted. This should be sent to:
HMRC,
PAYE & Self Assessment,
BX9 1AS
Thank you.

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