SA109: residence and split-year treatment
SA109 is the residence supplement to your Self Assessment tax return. Use it to report non-residence, split-year treatment or relevant foreign income and gains claims.
By Flight Risk Capital. Last updated: .
Who needs to fill in SA109?
SA109 accompanies the main SA100 tax return. HMRC’s notes say to complete it if you are not UK resident, became UK resident during the year, qualify for split-year treatment or make relevant claims such as Overseas Workday Relief or foreign income and gains relief.
It also records claims to personal allowances as a non-UK resident. Work out residence through the statutory residence test before completing the residence boxes.
Can I file SA109 online?
Use commercial software that supports SA109 or a tax agent, or send a paper SA100 return with the SA109 pages. Do not attach a scanned SA109 to an online return.
Non-residents cannot use HMRC’s own online service to report their UK income. Choose a filing route that supports the residence pages before starting the return.
What is split year treatment?
Split-year treatment divides a UK-resident tax year into a UK part and an overseas part. You are taxed as a UK resident for the UK part and, for most purposes, as a non-resident for the overseas part.
Leaving or arriving part way through the year does not qualify you on its own. You must meet all the conditions of a defined case. The residence guide’s split-year cases cover the departure and arrival routes.
Which split-year cases cover leaving the UK?
Cases 1 to 3 cover starting full-time overseas work, joining a partner who does so and ceasing to have a UK home. Cases 4 to 8 cover arriving through a UK home, UK work or the end of overseas work, including joining a returning partner.
Case 3 requires fewer than 16 UK days after the UK home ends, alongside its other conditions. A low day count alone does not establish split-year treatment.
Which SA109 boxes record split-year treatment?
Use box 3 for split-year treatment. Box 3.1 deals with more than one case. It is only due if you are UK resident for the year: marking box 1 for non-residence means split-year treatment is not due.
These box numbers come from HMRC’s 2025-26 notes, updated on 28 September 2026. Use the form and notes for the tax year you are reporting.
What are the filing deadlines?
| 2025-26 return | Deadline |
|---|---|
| Tell HMRC if you need a return and have not filed before | 5 October 2026 |
| Paper return received by HMRC | 31 October 2026 |
| Online return and tax payment | 31 January 2027 |
Source: GOV.UK, Self Assessment tax returns: deadlines, dated 5 November 2024. Paper and online filing have different deadlines.
Do I need SA109 or a P85 form?
If you are sending a Self Assessment return for your departure year, HMRC says you do not need P85. Report residence through the return and the required supplementary pages.
The P85 form guide covers the employment tax refund route. UK rent, self-employed UK work and other untaxed UK income can require Self Assessment after departure. Use the moving abroad checklist to keep reporting and travel records together.
What else do readers ask?
Can I attach SA109 to my online tax return?
No. HMRC says not to send it as an electronic attachment. Use compatible commercial software, an agent or a paper return.
Does moving abroad automatically give split-year treatment?
No. You must meet a defined split-year case and all its conditions.
Can a non-resident use HMRC’s own online tax return service?
No. Use compatible commercial software, a tax professional or a paper SA100 with SA109.
Do I submit P85 as well as SA109?
HMRC says you do not need P85 if you are sending a Self Assessment return for the tax year you leave.
Sources
- HMRC: Get your Income Tax right if you're leaving the UK (P85), .
- HMRC: Residence and foreign income and gains (FIG) regime etc (Self Assessment SA109), .
- HMRC: SA109 notes 2025-26, .
- GOV.UK: Tax on your UK income if you live abroad, .
- GOV.UK: Self Assessment tax returns: deadlines, .
- HMRC: HMRC Residence and FIG regime manual RFIG21010, .
- HMRC: HMRC Residence and FIG regime manual RFIG21030 and case pages RFIG21040 to RFIG21270, .
- HMRC: HMRC Residence and FIG regime manual RFIG21130, .