Non-resident directors
SA109 is required when claiming non-resident, split year or remittance basis status. It cannot be filed through HMRC's free online service.
Written and reviewed by Waqas Sagar Member of ICAEW, Fellow of ACCA, Fellow of AAT, a double graduate and entrepreneur at heart, helping startups grow and serving thousands of businesses nationwide with an excellent team. Published by LimitedCompany.Accountants, 12 London Road, Morden, London SM4 5BQ. Reviewed 12 September 2026 against 2026/27 UK rates and current Companies House and HMRC guidance.
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QuickBooks PartnerCertified ProAdvisor100+ yearsCombined team experienceFully insuredUp to £2m indemnityThe SA109 residence, remittance basis etc. pages are needed whenever you are claiming non-UK residence, split year treatment, dual residence under a treaty, or the remittance basis for a tax year. They record your residence status and the basis you are claiming, alongside the main SA100 return.
What the pages cover
Filing route
The SA109 residence, remittance basis etc. pages are needed whenever you are claiming non-UK residence, split year treatment, dual residence under a treaty, or the remittance basis for a tax year. They record your residence status and the basis you are claiming, alongside the main SA100 return.
SA109 records whether you are claiming to be non-resident or claiming split year treatment for the year, which split year case applies, days spent in the UK, ties to the UK under the Statutory Residence Test, and any claim to the remittance basis for non-domiciled individuals.
It works alongside the other supplementary pages: a non-resident director still completes the employment pages for UK duties and the property pages for UK rental income, with SA109 explaining the residence position that shapes how that income is taxed.
HMRC's own free online Self Assessment service does not support SA109, so anyone needing it must file on paper by 31 October following the tax year end or buy commercial software that supports the residence pages and file online by 31 January.
This catches out people who assume they can log into their personal tax account and submit online as in previous UK-resident years; missing it because of the software gap still results in the normal late filing penalties.
Rates, thresholds and deadlines quoted here reflect the 2026/27 UK position and current Companies House and HMRC guidance. Check GOV.UK, or ask us, before relying on them for your own company.
Local help
We work with company directors across London and Surrey from our office at 12 London Road, Morden, London SM4 5BQ. Pick your area, or send the form below and we will call you back.
Frequently asked
Yes, for each tax year you are claiming non-resident or split year status, or the remittance basis.
No, not while SA109 is required; commercial software or paper are the only routes.
HMRC can enquire into the return and amend it, potentially with penalties if the position was not reasonably taken.
Keep bank statements, sales and platform reports, purchase invoices, payroll records, VAT workings, finance agreements and Companies House correspondence. We confirm the exact list at onboarding and identify gaps before a filing deadline becomes urgent.
The fee depends on transaction volume, record quality, VAT and payroll requirements, historic catch-up and the level of reporting needed. We agree a fixed scope and price before technical work starts, with published packages available on our fees page.
Yes. We request professional clearance, collect the prior records and authorities, check the next Companies House and HMRC deadlines, and give you one clear handover list. The process is normally completed remotely.
Yes. We work through secure cloud records, scheduled reviews and digital approvals, while keeping a named team available by phone, video call and email. Clients can also visit our Morden office by appointment.
We regularly work with Xero, QuickBooks, FreeAgent, Sage and connected sales or expense apps. The right setup depends on transaction volume, integrations and the reports you need, not simply the software brand.
The relevant calendar may include annual accounts, Corporation Tax payment and return dates, confirmation statements, VAT returns, payroll submissions and Self Assessment. We map the dates from your company year end and registrations.
No. This page explains general UK rules and common accounting treatment. Your facts, contracts and wider tax position must be reviewed before you rely on a conclusion.
Included approach
Check the current rules
Deadlines, thresholds and filing rules change. GOV.UK and Companies House publish the current statutory position; advice should then be applied to your company’s circumstances.
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