Self-assessment as a non-resident

Hi I contracted (self-employed) for an Australian company while physically working in their UK offices in FY24. I have done the test online and I was not a UK tax resident in FY24. I was paid into my Australian bank account for the work I did while in the UK. I did register for self-assessment recently, as I contracted again in the UK in FY25, but will this time be a tax resident in FY25. I received a letter stating that I must lodge a self assessment (and when I answer 'yes' to being a sole trader in FY24, the tool tells me I need to submit a self assessment too). This is confusing as I don't believe I was a tax resident. 1. If I was not a tax resident in FY24, have I incorrectly signed up for self assessment for FY24? 2. If not, and I do indeed need to submit a self assessment, which form do I use? The self assessment form says it is not for use for non-residents. Thanks

Hi
If you are not a UK tax resident in the 23/24 tax year, you only declare your UK sources of income for that year, in a self assessment tax return, where you declare your are not resident on SA109. You cannot use the HMRC online tax return.  
You will have to submit a paper tax return in its entirety at Self Assessment Includes filing, deadlines, pay and tax records or if you have a government gateway user ID and password, you can buy a commercial tax return and submit that online.

Is the SA109 a part of the self assessment? Or a specific form to use for self assessment? Could you please share the link to purchase the commercial tax return?

Hi,

The SA109 is the residence supplementary page. You can download the form at:

Residence, remittance basis etc (Self Assessment SA109)

For 3rd party commercial software at:

Self Assessment commercial software suppliers

Thank you.