---
title: "The SA109 Form Guide 2026: UK Residency, FIG Relief & Split Years"
description: "Filing a UK Self Assessment tax return for expatriates, non-residents, and arriving individuals requires precise documentation. The SA109 Form is the essential supplementary page to the main SA100 return, specifically designed to report non-residence, claim split-year treatment, and declare alternative…"
url: "https://www.accountingfirms.co.uk/knowledge-bank/the-sa109-form/"
updated: "2026-08-11"
category: "Expat & Non-Resident Tax"
---

# The SA109 Form Guide 2026: UK Residency, FIG Relief & Split Years

Filing a UK Self Assessment tax return for expatriates, non-residents, and arriving individuals requires precise documentation. The SA109 Form is the essential supplementary page to the main SA100 return, specifically designed to report non-residence, claim split-year treatment, and declare alternative bases of taxation.

With the sweeping legislative changes introduced in the Finance Act 2025, understanding how to effectively utilise the SA109 form is more critical than ever.

## When to File the SA109 Form

Taxpayers must complete the SA109 form if they trigger specific residency and domicile-related tax conditions during the [tax year](https://www.accountingfirms.co.uk/blog/good-timing-can-save-a-lot-of-tax/). The form captures critical data that standard HMRC software often cannot process natively, meaning advisors frequently need commercial software to file it electronically alongside the SA100.

You must file the SA109 if the individual:

1. Is claiming non-UK resident status for the tax year.
2. Is claiming split-year treatment under the Statutory Residence Test (SRT).
3. Is claiming relief under the new [Foreign Income](https://www.accountingfirms.co.uk/blog/remittance-basis/) and Gains (FIG) regime (previously the remittance basis).

## The 2025/2026 Overhaul: The FIG Regime and the SA109

Effective from 6 April 2025, the UK government abolished the remittance basis of taxation, replacing it with the residence-based Foreign Income and Gains (FIG) regime.  This fundamentally changes what advisors must report on the SA109 form.

The new FIG regime provides 100% [tax relief](https://www.accountingfirms.co.uk/blog/role-of-accounting-in-crowdfunding-campaigns/) on foreign income and gains for new arrivals to the UK in their first 4 years of tax residence.  To claim this on the SA109, the individual must have been non-UK resident for the 10 consecutive years immediately prior to their arrival.

Furthermore, the SA109 must now facilitate declarations for the Temporary Repatriation Facility (TRF).

| Relief Type | 2026 Legislative Criteria | Reporting Mechanism |
| --- | --- | --- |
| **FIG Relief** | 100% relief for the first 4 years of residency, provided the taxpayer was non-resident for the prior 10 years. | Claimed via the SA109 Form. |
| **TRF** | Allows former remittance basis users to remit pre-April 2025 FIG at a reduced rate of 12% (2025/26 and 2026/27). | Designated and reported on the SA109. |
| **Overseas Workday Relief (OWR)** | Capped at the lower of £300,000 or 30% of total employment income for qualifying new residents. | Declared alongside FIG eligibility. |

## Claiming Split Year Treatment

If an individual arrives in or departs from the UK mid-year, they use the SA109 form to claim split-year treatment under Schedule 45 to the Finance Act 2013.

For example, Case 6 split-year treatment applies to individuals returning to the UK after [working full-time overseas](https://www.accountingfirms.co.uk/knowledge-bank/mastering-the-full-time-work-overseas-test-srt/).  The SA109 form legally splits the tax year into an overseas part and a UK part. Gains and income attributable to the overseas part are generally excluded from UK tax.

> "The overseas part of the tax year will be from the beginning of the tax year until the last day of the latest period for which the individual satisfies the sufficient hours test... The UK part of the [tax year](https://www.accountingfirms.co.uk/blog/its-that-time-again-year-end-tax-planning/) is the period from the end of the overseas part until the end of the tax year.

## Cross-Border Considerations: New Zealand Residents

For individuals holding tax residency in New Zealand who receive UK-sourced income (such as pensions), completing the SA109 for UK non-residence is only part of the compliance puzzle.

Under Article 19 of the UK/NZ Double Tax Agreement (DTA), New Zealand has sole taxing rights to UK pensions received by New Zealand tax residents.  Inland Revenue explicitly states that New Zealand tax residents cannot claim foreign tax credits on their UK pensions in their NZ [tax return](https://www.accountingfirms.co.uk/blog/role-of-accountants-in-mergers-and-acquisitions/).

To stop HMRC deducting tax at source, the [taxpayer](https://www.accountingfirms.co.uk/blog/reaching-agreement-with-hmrc/) must not only declare their non-residence on the SA109 but also submit HMRC's "Form New Zealand - Individual.

> "If your clients had tax withheld from their pension in the UK or you want to stop any new or further deductions being made from their pension, your client needs to apply for relief from the UK. You’ll need to complete an Application form for relief from UK [Income Tax."](https://www.accountingfirms.co.uk/blog/hmrc-payment-niers/)

 

*Consider researching how the new FIG regime limits on Overseas Workday Relief interact with the calculation of the UK part of a Case 4 split year (starting to have a home in the UK).*