SA109 Explained (2026): When You Need Residence Pages After Leaving the UK
You usually need SA109 when you leave the UK and file Self Assessment to declare non-residence, claim split-year treatment, or deal with dual residence or domicile related claims. It tells HMRC your residency position for the year. Without it, HMRC can tax you as UK resident by default or delay treaty and relief claims.
At a glance
- SA109 is the “Residence, remittance basis etc” supplementary pages for Self Assessment.
- You use it when you are not UK resident, or you claim split-year treatment, or you are dual resident.
- Your residency is decided by the Statutory Residence Test, year by year.
- Split-year treatment is a claim, not automatic. It often needs a clear “case” and dates.
- If you file online, you generally need commercial software to submit SA109 pages.
- Evidence matters: day counts, workdays, homes, flights, and ties.
- The biggest risk for Middle East expats is getting residency wrong in the departure year and the first “non-resident” year.
People Also Ask
- Do I need SA109 if I left the UK and have no UK income?
- What is split-year treatment and how do I claim it on SA109?
- Can I submit SA109 through HMRC online services?
- What evidence should I keep to prove non-residence under the SRT?
- When do I need HS302 for dual residence and treaty tie-break?
- What are the most common SA109 mistakes for UAE-based expats?
SA109 Explained (2026): what the residence pages actually do
If you have just left the UK for Dubai, Abu Dhabi, Riyadh, Doha or elsewhere in the region, the tax admin can feel oddly backwards. You move to a country with no personal income tax, then the UK paperwork gets more complicated, not less.
I’m Josh, a financial planner specialising in expats in the Middle East. I join the dots across pensions, investments, tax, currency, insurance, and estate planning. I’m authorised to advise across the Middle East, the UK and the USA, framed around continuity when families move. What I see in practice is that many high earners do the hard part (relocation, visas, schools, housing) and then accidentally drift into a tax position that is either wrong, unprovable, or expensive to unwind.
SA109 is one of the most misunderstood pieces. It is not a separate “tax return”. It is supplementary pages that sit behind your Self Assessment (SA100). It is used to record your residence position, claim split-year treatment, and deal with related residence and domicile questions. HMRC’s SA109 pages and notes are explicitly designed for these scenarios.
Balanced judgement: plenty of people do not need SA109 after leaving the UK, and plenty of people do. The risk is assuming you do not, when you actually must file Self Assessment for something else (property, capital gains, partnership income, UK workdays, remittances, etc). In that situation, SA109 is often the difference between HMRC treating you as non-resident versus defaulting to UK residence or asking you to prove your position later under pressure.
Why expats in the Middle East need to think differently
Most tax content is written for people moving from one taxing country to another. The GCC is different.
- No local income tax does not mean “no tax questions”. It often means you must prove your non-UK status more cleanly because you cannot point to a foreign tax return as a neat audit trail.
- Your UK risk is concentrated in two windows: the tax year you leave and the first full tax year after leaving. This is where the Statutory Residence Test (SRT), day counts, workdays, and UK ties actually bite.
- Your UK assets rarely pause just because you moved. UK rental property, carried interest, partnership drawings, deferred compensation, employer share plans, UK company dividends, and UK bank interest can keep Self Assessment alive.
- Your life is multi-currency immediately. AED salary, GBP liabilities, sometimes USD investments. Currency swings can drag you into rushed withdrawals, rushed property sales, or rushed remittances that create tax timing problems.
- Family decisions create tax facts. Spouse and children staying behind, retaining a UK home “just in case”, or commuting back for deals can flip ties and days.
In practice, SA109 is less about “forms” and more about forcing you to write down, consistently, what actually happened in the year you left.
Five worked examples with numbers
Example 1
Situation
A UK-qualified solicitor leaves London for Dubai on 15 September 2025. Salary in the UK to departure was £120,000 gross. UAE salary starts 1 October 2025. UK visits after departure: 28 midnights total before 5 April 2026.
The hidden risk
They assume “I left, so I’m non-resident for the whole year”. The SRT does not work like that. Residence is assessed by UK tax year, and split-year treatment is a claim that depends on meeting a specific “case” with dates and conditions.
The numbers
- UK days (midnights) from 6 April 2025 to 15 September 2025: 162
- UK days from 16 September 2025 to 5 April 2026: 28
- Total UK days in 2025–26: 190
- UK home retained and available: yes (family kept it until December)
- UK workdays after departure: 6 days (client meetings)
The planning logic
A total of 190 days can push you into UK residence unless you have split-year treatment and the facts support it. Even if you end up non-resident for part of the year, you still need to report the departure year correctly if you are filing Self Assessment for any UK income. SA109 is where the split-year claim and the residence narrative lives.
A clean solution approach
- Build a day-count spreadsheet from flight data, not memory.
- Identify the split-year “case” that fits your facts and document the split date.
- File SA100 with SA109 through suitable software if SA109 is required, and keep a one-page evidence pack.
Takeaway
Your departure year is rarely “simple”. SA109 forces the timeline, and the timeline drives the tax.
Example 2
Situation
A partner in a UK law firm relocates to Abu Dhabi on 1 January 2026 but remains an equity partner. The partnership pays drawings of £25,000 per month. They also have UK property income of £30,000 a year net.
The hidden risk
Partnership status often means UK filing continues, regardless of residence. If they file Self Assessment anyway, omitting SA109 can lead to HMRC treating them as UK resident by default, especially if the day count is high or ties are strong.
The numbers
- UK midnights in 2025–26: 125
- UK workdays: 45 (three hours or more on a UK workday can matter)
- UK home retained: yes
- Family in UK until summer 2026: yes
The planning logic
This is where the sufficient ties test becomes real. You may still be UK resident even if you “moved”. If you are UK resident, SA109 still matters because you might claim split-year treatment, or you may need to disclose treaty or dual residence positions.
A clean solution approach
- Treat the year as a “residence risk year” and plan UK visits and UK workdays deliberately.
- If you want non-residence, you need structural changes: accommodation, family location, and work pattern, not just a UAE visa.
- File SA109 accurately alongside SA100 when submitting.
Takeaway
Partners and business owners can “move” without actually changing UK residence. SA109 is where you either prove the change or admit it did not happen yet.
Example 3
Situation
A Dubai-based GC plans to return to the UK on 1 December 2026 after four years in the UAE. In 2026–27 they will have two distinct lives: Dubai until November, then the UK. They have an offshore portfolio producing £40,000 of dividends and £20,000 of realised gains in the year.
The hidden risk
They assume the return year is “UK resident, end of story”. But split-year can apply on arrival too, and the return year is often where people accidentally overpay, or disclose inconsistently, or trigger avoidable complexity.
The numbers
- UK midnights 6 April 2026 to 30 November 2026: 20
- UK midnights 1 December 2026 to 5 April 2027: 126
- Overseas income and gains before return: £60,000 total
The planning logic
If split-year applies, the UK part and overseas part can be treated differently for UK tax. The point is not “avoid tax”, it is “apply the rules correctly and avoid paying UK tax on periods that are genuinely non-UK resident”. That claim is typically made through residence pages and the wider return disclosures.
A clean solution approach
- Do pre-return realisations and restructuring with a calendar, not a hunch.
- Keep documentation that shows when you established your UK home, ended overseas work, and changed your centre of life.
- Use SA109 where required to support the split-year position and dates.
Takeaway
The year you return is as important as the year you leave. Treat it as a project.
Example 4
Situation
A couple leaves the UK, moves to Dubai, and keeps a UK buy-to-let. They later sell it for a £180,000 gain in 2026. They also receive a £220,000 UK pension lump sum in the same period due to a scheme commutation event.
The hidden risk
They believe non-residence means “UK cannot tax anything”. UK property gains and some UK-source items can still create filing obligations and UK tax exposure. If you file Self Assessment for the disposal, SA109 often becomes part of the pack because the return needs to reflect residence status for the year. (The property reporting itself has separate rules and deadlines, but the residence narrative still matters.)
The numbers
- Property gain: £180,000
- UK days in the year: 52
- UK ties: accommodation available through retained home, plus 90-day tie from prior years
The planning logic
Residence drives which parts of the return are taxed on what basis, and it affects how HMRC interprets allowances and relief positions. SA109 is designed specifically to record whether you were resident, non-resident, or split-year in that tax year.
A clean solution approach
- Separate “reporting” from “residence”: do not skip one because the other feels obvious.
- Build a single evidence folder: sale completion statements, day counts, and a written residence summary.
Takeaway
Liquidity events are where HMRC questions show up. SA109 is often your defensive line, not an optional extra.
Example 5
Situation
A UAE-based expat left the UK five years ago, has no UK property, no UK employment, no UK business income, and all investments are held outside the UK. UK visits are 10 midnights a year. They are not in Self Assessment.
The hidden risk
Over-filing. They assume they should “send something to be safe” and end up creating admin, correspondence, and sometimes mismatched data.
The numbers
- UK income: £0
- UK capital gains: £0
- UK days: 10
- HMRC Self Assessment record: none active
The planning logic
If you are not required to file Self Assessment and you have no UK-taxable items, you may not need SA109 at all. HMRC’s SA109 is used with SA100, not as a standalone annual notification.
A clean solution approach
- Keep your day-count and evidence anyway, but do not manufacture filings.
- If you do need to notify HMRC of leaving (and you are not in SA), the workflow is often different, such as P85, rather than SA109. (Confirm your own position with a tax adviser if unsure.)
Takeaway
SA109 is powerful when you are filing Self Assessment. It is not a yearly ritual for every expat.
SA109 after leaving the UK: how it works in practice
How it works in practice
Think of SA109 as the “residency engine room” of a Self Assessment return:
- It records whether you were UK resident or non-resident for the tax year.
- It is where you claim split-year treatment and indicate if more than one split-year case applies.
- It is where you address dual residence and treaty tie-break positions when relevant, often alongside HS302 claim mechanics.
- It contains sections that relate to domicile and remittance basis style questions, which matter for some internationally mobile individuals. (The UK’s rules in this area have been changing, so you always use the correct year’s guidance.)
Two practical points that trip up UAE-based filers:
- Software reality: HMRC’s own SA109 notes state you generally need commercial software to submit these pages online.
- Your story must match your numbers: your day count, work pattern, home situation, and ties must align across the whole return, not just SA109.
The key moving parts
Residence is determined per tax year
The SRT decides residence each UK tax year. You can be resident one year and non-resident the next.
Split-year treatment is a claim
It can apply when you leave or arrive part way through a tax year, but you must meet conditions for one of the split-year “cases”. HMRC’s manuals outline the cases and the sorts of facts HMRC expects to see, for example when you cease to have a UK home and live abroad.
Dual residence is different from split-year
Dual residence is where two countries both treat you as resident under their domestic rules. Treaties then apply tie-break rules, and HMRC has specific claim mechanics, commonly via HS302.
Day counts are midnight-based, but “workdays” also matter
Most people focus on midnights. The SRT also cares about working patterns and ties, and leavers can be caught by “UK workdays” even with relatively modest UK visits.
Your UK ties can be created accidentally
Keeping a UK home available, leaving family behind, and spending meaningful time working in the UK are not lifestyle details. They are residence inputs.
Trade-offs
- Claiming split-year can reduce exposure, but it increases documentation and the chance of HMRC questions if your facts are messy.
- Filing correctly can feel expensive (software, professional support), but it is often cheaper than fixing penalties, closing incorrect SA records, or unwinding a wrong residence position later.
- Over-disclosure creates noise, but under-disclosure creates risk. The goal is accurate, consistent reporting supported by evidence.
What can go wrong
- You tick the split-year box but cannot support the case. HMRC can challenge, and the knock-on effects can impact the whole return.
- Your SA109 conflicts with your SA106 foreign pages or other disclosures. HMRC compares data fields and narratives across the return.
- You rely on memory for day counts. Flight changes, midnights in transit, and workdays turn memory into a liability.
- You ignore dual residence. If another country asserts residence (common outside the GCC), you may need treaty tie-break mechanics, not just split-year logic.
- You keep a UK home “available” longer than you think. Availability can matter more than ownership.
When it is not suitable
SA109 is not “unsuitable”, but filing it can be unnecessary if:
- you are not required to file Self Assessment at all, and
- you have no UK-taxable income or gains, and
- HMRC does not require returns from you.
In that case, the better approach is often to keep an evidence file quietly, rather than creating filings that you do not need.
Checklist: How to evaluate this properly
- Confirm whether you must file Self Assessment at all, independently of residence.
- Map your departure or arrival date to a specific split-year “case”, not a generic belief.
- Build a day-count using passport stamps, boarding passes, and flight confirmations, not calendar guesses.
- Identify UK workdays after leaving and document what work was done and where.
- List your UK ties: family, accommodation, work tie, 90-day tie, country tie, and how they changed through the year.
- Decide how you will evidence overseas residence in the GCC: visa, Emirates ID, tenancy, employment contract, school letters, utility bills.
- Check whether dual residence and treaty tie-break could apply, especially if you are not in the GCC.
- If filing online, confirm your software route because SA109 pages generally require commercial software.
What gets overlooked
- The departure year is not just about days, it is about homes and “available accommodation”.
- People confuse “moved” with “ceased UK residence”. Those are not the same statement.
- UK work done “while visiting” can matter even if you are paid in the UAE.
- Couples assume they share a residence position. Spouses can diverge.
- A retained UK property can be a tax driver and a tie driver at the same time.
- Evidence is not only for HMRC. It is for you, two years later, when you cannot remember.
How to stress-test what you already have
- Portability: does your plan still work if you move from UAE to KSA, then back to the UK?
- Jurisdiction risk: are you relying on assumptions that only hold in one country?
- Beneficiary alignment: do your pension and investment nominations match your estate plan?
- Currency risk: are liabilities in GBP while income is AED and assets are USD?
- Charges: do you understand the all-in costs of wrappers, platforms, funds, advice?
- Documentation: can you prove day counts, workdays, and home timelines in one folder?
- Counterparty risk: are assets held with robust custodians and clear client asset rules?
- Review cadence: do you have a routine annual residence and tax check?
- UK property exposure: do you understand how UK property income and disposals affect filing?
- Treaty exposure: if dual residence arises, do you know the HS302 style pathway?
- Pension triggers: are you planning withdrawals without checking residence and treaty outcomes?
- Record keeping: do you retain flight evidence and calendars for at least several years?
Common mistakes
- Assuming “UAE visa” equals automatic UK non-residence.
Why it matters: UK residence is decided by the SRT, not your visa. - Relying on a rough day estimate.
Why it matters: a handful of days can flip the ties test outcome. - Claiming split-year without identifying the case.
Why it matters: split-year is rules-based, not intention-based. - Forgetting UK workdays while visiting.
Why it matters: work ties and work tests can apply. - Keeping a UK home available “just in case”.
Why it matters: accommodation ties can keep you UK resident. - Filing SA100 but omitting SA109 when it is required for the residence position.
Why it matters: HMRC can misinterpret your status or ask later. - Treating dual residence as “split-year”.
Why it matters: treaties and HS302 mechanics are different. - Inconsistent story across the return.
Why it matters: HMRC compares data fields and narratives. - Over-filing when not required.
Why it matters: you create admin and sometimes errors that then need cleaning up. - Not keeping evidence because “HMRC never asks”.
Why it matters: the first time they ask is usually after a large event.
Common objections
Objection
“Quoted statement”
Emotional logic
Practical risk
Next step
Objection
“I’ve left the UK, so HMRC can’t tax me anymore.”
Emotional logic
I want closure and a clean break.
Practical risk
UK residence can continue in the departure year, and UK-source items can still require returns.
Next step
Run the SRT for the tax year and decide whether split-year applies.
Objection
“SA109 is just extra pages. It won’t matter.”
Emotional logic
Forms feel like bureaucracy, not outcomes.
Practical risk
Residence pages drive how HMRC interprets your status for that year.
Next step
If you are filing SA100 and the year involves leaving, arriving, or non-residence, assess SA109 need explicitly.
Objection
“I don’t want to buy software just to file a form.”
Emotional logic
I resent paying for admin.
Practical risk
SA109 online submission typically requires commercial software, and paper filing has different deadlines.
Next step
Choose: commercial software, an agent, or paper filing, and diarise the correct deadline.
Objection
“I’ll just keep under 90 days and I’m fine.”
Emotional logic
I want a single simple rule.
Practical risk
Days interact with ties, work patterns, and prior residence history.
Next step
Use the leaver day bands and tie count logic, not one threshold.
Objection
“My spouse stayed in the UK for school, but I’m working in Dubai.”
Emotional logic
I want our family plan to be normal.
Practical risk
Family tie plus accommodation tie can keep you resident, especially in the departure year.
Next step
Treat the year as high risk and document ties clearly.
Objection
“I’m not claiming anything, so I don’t need SA109.”
Emotional logic
No claim means no problem.
Practical risk
You may still need to record non-residence or split-year if you are filing SA100 for other reasons.
Next step
Start with “do I need Self Assessment?” then decide what supplementary pages apply.
Objection
“I’ll fix it if HMRC ask.”
Emotional logic
I want to postpone complexity.
Practical risk
Fixing later is harder because evidence decays and timelines get fuzzy.
Next step
Create a one-page residence timeline now and file consistently.
Objection
“I’ve heard HMRC are changing non-dom rules, so none of this is stable.”
Emotional logic
Change makes me freeze.
Practical risk
Even when regimes evolve, residence determination and accurate year-by-year reporting remain core.
Next step
Use the correct tax-year notes and focus on provable facts: days, homes, work.
Decision framework
- List your UK connections for the year: family, homes, work, prior day counts.
- Build your day-count from travel records.
- Run the SRT logically: automatic overseas, automatic UK, then ties.
- If leaving or arriving mid-year, test split-year cases and identify the split date.
- Decide whether you must file Self Assessment due to UK income, gains, or other triggers.
- If filing, confirm which supplementary pages you need: SA109, SA106, property pages, etc.
- Choose your filing method: software, adviser, or paper, and diarise deadlines.
- Build an evidence folder and keep it updated annually.
- Stress-test your plan for a return to the UK within a few years.
- Review annually, and whenever a major life change occurs.
If you only do 3 things this week
- Build a day-count and UK workday log from flight and calendar data.
- Write a one-page timeline: homes, family location, work location, and the “split date” if relevant.
- Decide if you are in Self Assessment. If yes, confirm whether SA109 is required for your year.
Self-diagnostic
Score 1 point for each “Yes”. Total possible points: 12.
- I can prove my UK day count with travel records.
- I understand the leaver day bands and my UK ties for the year.
- I know whether split-year applies and which case supports it.
- My UK workdays are tracked and documented.
- I know whether I must file Self Assessment for UK income or gains.
- If I file SA100, I know whether SA109 pages are required.
- My residence story is consistent across all return pages.
- I have an evidence pack saved in one place.
- My spouse and I have checked whether our residence positions differ.
- I have stress-tested a return to the UK within five years.
- I have considered how UK assets affect filings and ties.
- I review residence risk annually, not only when HMRC write.
Green 9–12
Amber 5–8
Red 0–4
What to do next based on score
Green
Keep it boring and maintain annual reviews.
Amber
Stress-test, adjust funding, and simplify.
Red
Redesign the plan before time increases cost.
FAQ
Quick definitions
SA109: Self Assessment supplementary pages for “Residence, remittance basis etc”, used to record residence status and related claims.
SA100: The main Self Assessment tax return to which supplementary pages attach.
SRT: Statutory Residence Test, the UK’s framework for deciding tax residence each year.
Split-year treatment: Rules that can treat a tax year as part UK resident and part non-resident if conditions are met.
Dual residence: When two countries treat you as resident under their domestic rules, often resolved via treaty tie-break.
HS302: HMRC helpsheet and claim form route commonly used for dual residence and treaty tie-break claims.
Do I need SA109 if I left the UK and have no UK income?
Usually no, if you are not in Self Assessment. SA109 is used with SA100 returns, not as a standalone annual notification. If you do not need to file SA100 and HMRC does not require a return from you, you typically do not file SA109. Keep evidence anyway, because future events can revive filing obligations.
When do I definitely need SA109?
You need it when you are filing Self Assessment and must record residence or split-year status. Common triggers include being non-resident for the year, claiming split-year, or dealing with dual residence or related residence claims. The SA109 pages and notes are explicitly designed for these situations.
Can I submit SA109 via HMRC’s online Self Assessment portal?
Often not directly in the way people expect. HMRC’s SA109 notes state that to submit SA109 pages online you generally need commercial software from a supplier. Many expats only discover this when they try to file close to the deadline.
What is the single biggest SA109 mistake after moving to Dubai?
It is claiming non-residence without a provable day count and tie analysis. People rely on a UAE visa and a rough estimate of UK visits. When a property sale, bonus, or pension event happens, HMRC questions start and evidence is thin. Build the day count from travel records and write a one-page timeline.
What does “split-year treatment” change in real life?
It can limit UK tax exposure to the UK part of the year when you genuinely leave or arrive mid-year. You still need to meet a specific case and conditions, and you need consistent dates and facts to support the claim. It is not automatic, and sloppy claims create future problems.
How do I know which split-year “case” applies?
Start with your facts: did you stop having a UK home, start full-time overseas work, or establish a home abroad? HMRC guidance and manuals describe the cases and conditions in detail. If your facts do not fit cleanly, treat the year as high risk and get specialist tax advice.
What is dual residence and why does it matter?
Dual residence is when two countries both treat you as resident under domestic rules. It is not the same as split-year. You may need treaty tie-break rules and an HS302 style claim route to settle where you are treated as resident for treaty purposes. This is more common when your “other” country taxes income.
If I keep a UK home, does that automatically make me UK resident?
Not automatically, but it can be a strong tie that pushes you into residence when combined with days and other ties. The risk is keeping a home available while also spending meaningful time back in the UK for work or family. Treat accommodation as a deliberate decision, not a default.
Do UK workdays matter if I’m paid in the UAE?
Yes, they can. Work ties and work tests can apply regardless of where your salary is paid. Client meetings, deal work, and board meetings done physically in the UK can count. Track UK workdays carefully in departure and arrival years.
What evidence should I keep to defend my residence position?
Keep flight confirmations, boarding passes, passport scans, and a day-count spreadsheet. Add UK workday logs, tenancy agreements, UAE residence documents, and a timeline of where your family lived and where homes were available. You want one folder that allows you to answer questions quickly and consistently.
If I file SA100, is SA109 always required once I move abroad?
No, but it is common in departure and non-resident years. The decision depends on whether the return needs to record non-residence, split-year, or related claims. If you are filing for UK income or gains and you have left or arrived mid-year, it is a red flag to check SA109.
Does SA109 affect UK pensions?
Indirectly, yes. Your residence position can affect how UK pension income is taxed and how you claim treaty relief in some cases. The key is sequencing: do not take pension actions on guesswork. Lock residence first, then execute pension strategy. (If you are managing pensions abroad, do it as part of an integrated plan.)
What are the key 2026 deadlines I should remember?
The UK tax year runs 6 April to 5 April. You can file after 6 April following the end of the year, and late filing triggers penalties. If you are filing with supplementary pages and using software or an adviser, do not leave it to January because gathering evidence takes time.
What if I already filed without SA109 and now I think it was wrong?
Act quickly and fix it before HMRC queries. Amendments are easier when evidence is fresh. The practical first step is to rebuild the day count, clarify whether split-year applies, and then align the return pages consistently. If the numbers are close to thresholds, get specialist tax advice.
Is SA109 only for non-doms and remittance basis claims?
No. It includes those areas, but expats most often use it to record non-residence, split-year, and residence-related claims. It is broader than the remittance basis topic, and leavers commonly need it when filing Self Assessment.
What happens next
Clarify objectives and liabilities
Define what “success” looks like: non-residence certainty, planned UK visits, and which UK income streams continue.
Quantify gaps and constraints
Measure day counts, ties, workdays, and identify any tight thresholds where behaviour needs to change.
Structure and documentation alignment
Align where you live, where family lives, where homes are available, and create an evidence pack that matches the position you are taking.
Underwriting or implementation review
If your plan involves pensions, insurance, trusts, or investment restructuring, check the tax sequencing first so you do not trigger avoidable liabilities.
Ongoing review triggers and cadence
Review annually and whenever you: buy or keep a UK home, change role, take UK workdays, sell UK assets, or plan a return.
Conclusion
SA109 is not the point. Certainty is the point.
For Middle East expats, the UK residence story is often won or lost in the departure year and the first clean “non-resident” year. If you are filing Self Assessment, SA109 is where you formalise that story. Done well, it reduces surprises, protects you during liquidity events, and gives you confidence to make bigger planning decisions around pensions, property, investments and estate planning.
Keep it portable. Keep it consistent. Get the sequencing right. And do not let a rough day count turn into a high-stakes problem years later.
Compliance note
This is general information, not tax advice for your specific circumstances. Residence and split-year outcomes depend on your exact facts and evidence. If you are close to thresholds, have complex UK income, or are a partner or business owner, take specialist UK tax advice before filing.
References
https://www.gov.uk/government/publications/self-assessment-residence-remittance-basis-etc-sa109
https://assets.publishing.service.gov.uk/media/67e2bc9674e40de685195b4f/SA109-2025.pdf
https://assets.publishing.service.gov.uk/media/67e2bcb05698d84e39cfdad7/SA109-Notes-2025.pdf
https://www.gov.uk/government/publications/residence-domicile-and-remittance-basis-rules-uk-tax-liability/guidance-note-for-residence-domicile-and-the-remittance-basis-rdr1
https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig21130
https://assets.publishing.service.gov.uk/media/67dc422ecb8c6838d74b5003/HS302-claim-form-2025.pdf
https://www.gov.uk/self-assessment-tax-return-forms
https://www.litrg.org.uk/international/residence-and-domicile/uk-tax-residence
https://www.gov.uk/government/publications/remittance-basis-hs264-self-assessment-helpsheet/remittance-basis-2025-hs264
