What the return covers
The SA100 main return reports UK income and any claim to disregarded income treatment, while the SA109 residence, remittance and domicile pages establish your non-resident status and support any treaty claims for the year.
Even where the final UK tax bill is nil because of disregarded income, HMRC still expects the return where a notice to file has been issued, and penalties apply for late filing regardless of the balance due.






