SA109 is the supplementary page of the Self Assessment return for residence status and the foreign income and gains (FIG) regime. You fill it in if you weren't UK resident, if you became resident or left during the year, if you're claiming split year treatment, or if you're claiming FIG regime relief, Overseas Workday Relief or the temporary repatriation facility. From 6 April 2025 the remittance basis no longer exists.
For the 2025 to 2026 tax year the page was renamed from "Residence, remittance basis etc" to "Residence and foreign income and gains (FIG) regime etc", which tells you how much changed. Everything below comes from HMRC's 2026 SA109 form and notes, as of October 2026.
Who needs SA109
- You weren't resident in the UK for 2025 to 2026.
- You were resident and became UK resident during this tax year.
- You're due split year treatment.
- You want to claim relief under the FIG regime.
- You want to make an election or claim for Overseas Workday Relief (OWR).
- You want to make a temporary repatriation facility (TRF) designation election.
- You want to claim Business Investment Relief on foreign income or gains invested in a qualifying business.
If you file online, enter the information in your return. The notes say not to send the SA109 pages as an electronic attachment to an online return.
The residence section
| Box | What it asks |
|---|---|
| 1 | Put X if you weren't UK resident for 2025 to 2026 |
| 3 | Put X if you meet the criteria for split year treatment |
| 4 | Put X if you were resident for 2024 to 2025 |
| 6 | The date the UK part of the year begins or ends, if you ticked box 3 |
| 10 | Number of days spent in the UK during the year |
| 12 | How many ties to the UK you had |
| 13 and 14 | Days you worked more than 3 hours in the UK, and overseas |
Split year treatment only applies if you're UK resident for the year. If you tick box 1 because you're non-resident, boxes 3 and 3.1 don't apply. There are 8 sets of circumstances that can give split year treatment, starting with case 1, starting full-time work overseas.
What changed from April 2025
From 6 April 2025 all UK residents are taxed on their worldwide income and gains as they arise. The remittance basis is gone. In its place, a qualifying new resident can claim relief from UK tax on qualifying foreign income and gains under the FIG regime.
Who counts as a qualifying new resident
You qualify if it's one of your first 4 years of UK residence after at least 10 consecutive tax years of non-UK residence, unless you're a member of the House of Commons or House of Lords. Then:
- You can claim relief on qualifying foreign income and gains arising in those first 4 years.
- You don't have to bring them to the UK, and if you choose to, there's no tax liability when you do.
- Your nationality, your domicile at any time and whether you used the remittance basis before don't affect eligibility.
- Some foreign income isn't qualifying because it's disqualified income.
The detail people miss
Claiming the FIG regime moves where you report the income. If you put X in box 28 for foreign income, you report the foreign income to be relieved on the right supplementary page, such as SA106 Foreign, and you don't fill in boxes 3 and 6 on page TR 3 of the main return. Untaxed foreign interest and foreign dividends, whatever the amount, go on SA106. Foreign gains claimed under box 29 go on SA108, the Capital Gains Tax summary. Claiming the relief on SA109 alone isn't enough; the income still has to be listed so the relief can be applied to it.
Former remittance basis users who come back after 10 consecutive years away and qualify for the FIG regime can't claim relief on foreign income and gains that arose before 6 April 2025 while they were using the remittance basis, whether or not they remit it.
The temporary repatriation facility
If you're a former remittance basis user, you can use the TRF in 2025 to 2026 for unremitted foreign income and gains from before 6 April 2025, and certain matched offshore distributions. It's a temporary measure: you make an election and pay the TRF charge, and the TRF rate for the 2025 to 2026 tax year is 12%.
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Filling it in
- Work out your residence status first, using HMRC's Residence and FIG Regime Manual if you're unsure.
- Complete boxes 1 to 14 for residence, days and ties.
- If you claim FIG relief, enter your date of arrival in box 23 and any earlier UK residence year in box 24.
- Tick box 28 or 29, then report the relieved income on SA106, SA103F, SA104F or SA107, and gains on SA108.
- Complete the OWR or TRF boxes only if you're making those elections.
If you're not sure whether you need a return at all, start with whether you need to do a Self Assessment, and keep the Self Assessment deadline in view.
The verdict
If you moved to the UK, left it, or have foreign income, SA109 is no longer optional paperwork; it's where relief is claimed. New arrivals after 10 years abroad have a 4-year window, and missing the box means paying UK tax on foreign income you didn't need to. Get the residence boxes right first, then claim and report together.
Frequently asked questions
What is SA109?
It's the Self Assessment supplementary page for residence status and the foreign income and gains (FIG) regime, including Overseas Workday Relief and the temporary repatriation facility.
Can I still claim the remittance basis?
No. From 6 April 2025 it's no longer possible to use the remittance basis of taxation.
Who is a qualifying new resident for the FIG regime?
Someone in their first 4 years of UK residence after at least 10 consecutive tax years of non-UK residence, unless they're a member of the House of Commons or House of Lords.
What is the TRF rate for 2025 to 2026?
The temporary repatriation facility rate for the 2025 to 2026 tax year is 12%.
Do I attach SA109 to my online return?
No. The notes say not to submit the SA109 pages as an electronic attachment to an online filed return; enter the information in the return.
