SA109: Residence, Split Year and the FIG Regime
SA109: Residence, Split Year and the FIG Regime
Looking for the form itself? HMRC publishes the SA109 form and notes for 2025–26 on GOV.UK. The PDF is for paper returns, which are due by 31 October 2026. If you're non-resident you can't use HMRC's online service, so to file online you need software that supports the SA109: see filing the SA109 online with DTax Filer.
Short answer: the SA109 is the supplementary page of the Self Assessment return called "Residence and foreign income and gains (FIG) regime etc". You send it with your SA100 if you were not UK resident, if you arrived in or left the UK part-way through the year, or if you are claiming under the FIG regime that replaced the remittance basis on 6 April 2025.
What changed on the SA109 for 2025–26?
Until 5 April 2025 the form was called "Residence, remittance basis etc" and asked about your domicile. From 6 April 2025 the remittance basis ended and domicile stopped being used to decide how foreign income is taxed. The 2025–26 form:
- has a new section for claims under the 4-year foreign income and gains (FIG) regime
- has sections for Overseas Workday Relief and the Temporary Repatriation Facility
- only asks about the remittance basis for income and gains from before 6 April 2025 that you bring to the UK now
Who needs the SA109 for 2025–26?
Send it with your return for the year 6 April 2025 to 5 April 2026 if any of these apply:
- You were not resident in the UK for the year.
- You left or came to the UK part-way through the year and meet the conditions for split year treatment.
- You're claiming UK personal allowances as a non-resident, for example under a double taxation agreement.
- You were also tax resident in another country, or you're claiming relief under a double taxation agreement.
- You're a new UK resident claiming relief on foreign income or gains under the FIG regime.
- You're claiming Overseas Workday Relief, or using the Temporary Repatriation Facility.
- You brought foreign income or gains from before 6 April 2025 to the UK that were taxed on the remittance basis.
The SA109 section by section
| Boxes | Section | What it asks |
|---|---|---|
| 1 to 14 | Residence status | Whether you were non-resident, whether split year treatment applies and from what date, days spent and worked in the UK, and your ties to the UK |
| 15 to 17 | Personal allowances for non-residents and dual residents | Whether you can claim UK personal allowances, and your nationality or country of residence |
| 18 to 22 | Residence in other countries | Where else you were tax resident, and relief claimed under double taxation agreements |
| 23 to 30 | FIG regime | Your date of arrival in the UK, and claims for relief on foreign income (box 28) and foreign gains (box 29) |
| 37 to 39 | Remittance basis before 6 April 2025 | Remittances of income or gains from years when you used the remittance basis |
| 40 to 49 | Overseas Workday Relief | Elections and claims, and the employment income involved |
| 50 to 53 | Temporary Repatriation Facility | Elections and the amounts designated |
| 54 | Any other information | Extra detail HMRC's notes ask for on some boxes |
Are you UK resident?
Your residence status is decided by the Statutory Residence Test, which looks at the days you spent in the UK, where you worked, where your home was and your ties to the UK. GOV.UK explains how the test works.
What is split year treatment?
The tax year runs from 6 April to 5 April. If you move to or from the UK during the year, you may be able to split it into a UK part and an overseas part. You are then taxed as a UK resident only for the UK part. On the SA109 you put an "X" in box 3 and enter in box 6 the date the UK part of the year begins or ends. If more than one case of split year treatment applies, you also complete box 3.1. HMRC's SA109 notes set out the cases that qualify.
The FIG regime in brief
You can claim under the FIG regime if it is one of your first 4 years of UK residence after at least 10 consecutive tax years of non-residence. If you claim, you don't pay UK tax on eligible foreign income and gains that arise from 6 April 2025. You make the claim on the SA109, and report the income itself on the Foreign pages (SA106). Check if you can claim on GOV.UK.
How to send the SA109
| How you file | Works with the SA109? | 2025–26 deadline |
|---|---|---|
| HMRC's online service | Not if you're non-resident | – |
| Paper return by post | Yes | 31 October 2026 |
| Software that supports the SA109, such as DTax Filer | Yes | 31 January 2027 |
GOV.UK says: "You cannot use HMRC's online services to tell them about your income if you're non-resident."
See the plans and prices.
Frequently asked questions
What is the SA109 form used for?
It tells HMRC about your residence status and, from 2025–26, any claim under the foreign income and gains (FIG) regime. It is sent with the SA100 tax return, not on its own.
Can I file the SA109 online?
Yes, with commercial software that supports it. If you're non-resident you can't use HMRC's own online service, so the choices are software, a paper return by post, or a tax professional.
Where can I get the SA109 form and notes for 2025–26?
On GOV.UK, on the page "Residence and foreign income and gains (FIG) regime etc (Self Assessment SA109)". It has the form and the notes for 2026 as PDFs.
Is the remittance basis still on the SA109?
Only for the past. You can't claim the remittance basis for income and gains arising from 6 April 2025. Boxes 37 to 39 cover income and gains from earlier years that you remit to the UK in 2025–26.
Do I need the SA109 if I left the UK part-way through the year?
If you meet the conditions for split year treatment, yes: you claim it on the SA109 and give the date the UK part of your year ended.