SA109 Non residence Form

Who should complete SA109 Non Residence tax returns form

If you consider yourself not to be a UK resident, not ordinarily resident or not domiciled in the UK, or dual resident in the UK and another country, fill in the SA109 Non-residence form.

To use the SA109 Non residence form within Andica Self Assessment software for individual tax payers returns, while you are within the 'What makes up your Tax Return' screen, select the check-box for Question 8 - Non residence.

Broadly, you are resident in the UK if you spend at least half of a tax year here, or regularly spend at least one quarter of a tax year here. Days of arrival in, and departure from, the UK are usually ignored but your precise position will depend on your personal circumstances.

If you are not UK domiciled and are taxable on the remittance basis, in applying the limits above in respect of overseas assets, include the proceeds and gains which were remitted to the UK in the tax year.

You can use SA109 notes to assist with information on how to complete the Capital Gains Summary form.

Andica Self Assessment Tax Returns Software for Individual tax payers provides features for completion of SA108 Capital Gains Summary forms along with SA100 Main tax return and all other supplementary forms.