Posted by Nick Day on 07 Aug 2012

Self Assessment Taxation for Expatriates

HM Revenue & Customs (HMRC) have an online tool which allows people with relatively straight forward tax affairs to in effect prepare and submit their annual Self Assessment tax return (SA100) via their website.

For individuals with more complicated tax affairs, there are various supplementary pages covering specific tax areas which need to be submitted in addition to the main tax return form.  HMRC’s online tax return tool does not cover all these supplementary pages, meaning in some cases additional forms will need to be prepared and submitted in paper format separately from the tax return.

HMRC have confirmed that the “Residence, remittance basis etc.” pages (SA109) are not included on their online software, and that currently there is no intention for this form to be included.  For this reason, if you are looking to make a claim for non-residence, or are non-domiciled and wish to claim the remittance basis of assessment, or to claim relief in respect of your non-UK duties, international treaty relief, etc, and you plan to file your own tax return via HMRC’s self assessment software, you will need complete and submit a paper copy of form SA109 in addition to your online return.

Finally, please note that the above is not an issue if Tax Innovations are preparing your tax return, as the software we use to prepare and submit your tax return online with HMRC covers all the supplementary pages including the “Residence, remittance basis etc.” pages.

If you need assistance please feel free to contact us on 01962 856 990 or


See also…

UK Self Assessment Tax Return Filing and Penalties 17/18

Expatriate Tax Services

Expanding into the UK Market: Tax Advice and Assistance

Overseas Workday Relief (OWR)

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