Who should
complete SA109 Non Residence tax returns form
If you consider yourself not to be a UK resident, not ordinarily
resident or not domiciled in the UK, or dual resident in the UK and
another country, fill in the
SA109 Non-residence form.
To use the SA109 Non residence form within
Andica Self
Assessment software for individual tax payers returns, while you
are within the 'What makes up your Tax Return' screen, select the
check-box for Question 8 - Non residence.
Broadly, you are resident in the UK if you spend at least half of
a tax year here, or regularly spend at least one quarter of a tax
year here. Days of arrival in, and departure from, the UK are
usually ignored but your precise position will depend on your
personal circumstances.
If you are not UK domiciled and are taxable on the remittance
basis, in applying the limits above in respect of overseas assets,
include the proceeds and gains which were remitted to the UK in the
tax year.
You can use
SA109 notes to assist with information on how to complete
the Capital Gains Summary form.
Andica Self Assessment
Tax
Returns Software for Individual tax payers provides features for
completion of SA108 Capital Gains Summary forms along with
SA100 Main tax
return and all other
supplementary forms.
