Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Wed, 21 Dec 2022 12:26:12 GMT by techie1234
Do I need to fill SA 109 if I am a UK resident and I am domiciled outside the UK and but I am not claiming due split year treatment, overseas workday relief (OWR), or remittance basis for the 2021 to 2022 tax year? Note - I became a UK resident for tax purposes in the year 2020-21, with no split-year treatment, and I am not claiming the remittance basis on my foreign income. I'll file using the arising basis of taxation. Do I still need to complete SA 109 only to check the domicile box and then mention that I am using the arising basis of taxation in additional information?
Posted Thu, 22 Dec 2022 12:32:11 GMT by HMRC Admin 32

If you do not complete the SA109, then you are treated as being both resident in the UK and domiciled for tax purposes, which means that you need to declare all of your world wide income, even if you do not bring it to the UK. This is the arising basis. The SA109 guidance on page 1, advises who should fill in SA109.  

You can find the guidance here:

Residence, remittance basis etc notes

Thank you.
Posted Thu, 22 Dec 2022 12:43:28 GMT by techie1234
Just to confirm again - if I use arising basis of taxation and declare my worldwide income, do I still need to file SA109 to just mention that I am non-domiciled or can I skip that because I am paying arising basis of taxation so my domicile wouldn't have any impact on my tax liability?
Posted Fri, 23 Dec 2022 11:33:21 GMT by HMRC Admin 19

You would still complete this to confirm your domicile status.

Thank you.

You must be signed in to post in this forum.