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

HMRC28/09/2026

The SA109 supplementary pages are used to record residence and domicile status when filing a Self Assessment tax return. This form is required by individuals who need to claim personal allowances as a non-UK resident or report foreign income and gains. It must be submitted alongside the main SA100 tax return.

Source: https://www.gov.uk/government/publications/self-assessment-residence-remittance-basis-etc-sa109. Summarised automatically from the official source — general information, not advice.