Do I need to file SA109 Residence by 31 October?
Filing a Self Assessment (personal tax return) can be done through paper by 31 October following the tax year. Alternatively, you can file online by 31 January.
Filing a Self Assessment (personal tax return) can be done through paper by 31 October following the tax year. Alternatively, you can file online by 31 January.
SA109 is a supplementary page to the UK Self Assessment, it contains information relating to residence and the remittance basis.
The SA109 Residence pages cannot be filed with HMRC online - so if you are moving to the UK, have left the UK or are a non-resident who is filing a UK tax return - you will need to file by paper and post by 31 October. Another option, is to file online - which gives you an extra 3 months - but you need to use a HMRC approved software supplier, like Taxd.
Can I file information separately?
When you submit a tax return, all pages must be completed at the same time - you cannot submit certain pages via post, and others online. If filing online, you cannot ‘attach’ the residence pages, these must be submitted through commercial software that can process the residence pages.
How do I know if HMRC has received my tax return?
Following submission via post or online, HMRC will update your personal tax account within around 10 days. You can also contact HMRC Self Assessment to confirm submission and enquire about the status of your tax return.
First time filing?
Before filing a self assessment, you will need to obtain a UTR (Unique Taxpayer Reference) from HMRC by completing an SA1 form. The UTR is used to submit your tax return to HMRC.
- If you are in the UK, this can be done online.
- If you are residing outside of the UK, you will need to complete this online form
- and print and post to HMRC.
Also read: Tax Software to File an SA109 Residence Self-Assessment with HMRC
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