Residence and foreign income and gains (FIG) regime etc (Self Assessment SA109)

Use the SA109 supplementary pages when filing your SA100 Tax Return to record your residence and domicile status, and claim personal allowances as a non-UK resident.

Related forms and guidance

Paying tax on the remittance basis (Self Assessment helpsheet HS264)
Find out about paying tax on the remittance basis if you’re a UK resident who has foreign income and gains but do not live in the UK.

Non-residents savings and investment income (Self Assessment helpsheet HS300)
How to work out your taxable income from UK savings and investments if you’re not resident in the UK.

Dual residency (Self Assessment helpsheet HS302)
Use the Self Assessment helpsheet to claim relief on dual residency, when there’s a double taxation agreement between the UK and another country you live in.

Non-resident entertainers and sportspersons (Self Assessment helpsheet HS303)
Use this helpsheet to understand tax rules on non-resident entertainers and sportspersons.

Non-residents tax relief under double taxation agreements (Self Assessment helpsheet HS304)
How to claim UK tax relief on your UK income under double taxation agreements if you’re a non-resident.