Before you start
Click + New page and choose the SA109 page, then click EDIT next to the page heading to open the details panel and find the Residence status tab. HMRC says you should fill in the Residence and FIG regime etc. pages if you are not resident in the UK, or if you are resident in the UK and you:
became UK resident during this tax year
are due split year treatment
want to make a claim for relief under the FIG regime
want to make an election or claim to Overseas Workday Relief (OWR)
want to make a temporary repatriation facility (TRF) designation election
want to claim relief from UK tax for foreign income or gains invested in a qualifying business (also known as Business Investment Relief)
Your UK tax liability depends on where you are 'resident' and 'domiciled' in a tax year. HMRC's Statutory Residence Test decides your residence. If you are filling in these pages for someone who died during 2025–26, HMRC says to read RFIG20900 onwards to work out their residence status.
Gather these documents first:
Document | When you get it | What it gives you | Boxes |
Your own travel and diary records | Your own records | Days in the UK at midnight, transit days, exceptional-circumstances days and workdays | 10, 11, 11.1, 13 |
Records of your homes in the UK and overseas | Your own records | Where you had a home and how long you spent there | 9, 12 |
Records of your residence in earlier years (2022–23 to 2024–25) | Your own records | Whether you were UK resident, and days spent in the UK | 4, 12 |
Employment dates and any gaps between jobs | Your own records | Dates for the third automatic overseas test | 7, 8 |
HMRC's Residence and FIG Regime Manual (search for it on gov.uk) has the detail behind the Statutory Residence Test.
Residence status (boxes 1 to 14)
Put 'X' in the box where HMRC asks for it. Enter dates and numbers where the box asks for them.
Box | What HMRC asks for | GoSimpleTax field |
1 Not resident in the UK | 'X' if you were not resident in the UK for 2025–26. If you put 'X', go to box 4. Boxes 3 and 3.1 do not apply. You must also make an entry in boxes 7 to 13 where applicable. | The matching tick box on the Residence status tab |
3 Split year treatment | 'X' if your circumstances meet the criteria for split year treatment for 2025–26. Split year treatment is only due if you are UK resident for the year. If you put 'X' in box 1, split year treatment is not due. | The matching tick box on the Residence status tab |
3.1 More than one split year case | 'X' if you think more than one case of split year treatment applies for 2025–26. | The matching tick box on the Residence status tab |
4 Resident in 2024–25 | 'X' if you were UK resident for 2024–25 and you are either not resident for 2025–26, or resident for 2025–26 and split year treatment applies to you. | The matching tick box on the Residence status tab |
6 Date the UK part of the year begins or ends | If you have an entry in box 3, enter the date from which the UK part of the year begins or ends. | The matching date field on the Residence status tab |
7 Third automatic overseas test | 'X' if you meet the third automatic overseas test. HMRC's guidance is at RFIG20140. | The matching tick box on the Residence status tab |
8 Gap between employments | 'X' if you put 'X' in box 7 and had a gap between employments in 2025–26. Enter the start and end dates of each gap in 'Any other information' (box 54). | The matching tick box on the Residence status tab |
9 Home overseas | 'X' if you had one or more homes overseas and spent at least 30 days in any one of them during 2025–26. Consider each overseas home separately. | The matching tick box on the Residence status tab |
10 Days spent in the UK | Only fill in if you put 'X' in box 1 or box 3. Enter the total days in the UK at midnight in 2025–26, plus any deemed days over 30. Put zero if you spent no days in the UK. | The matching number field on the Residence status tab |
11 Days due to exceptional circumstances | The days in box 10 spent in the UK because of exceptional circumstances beyond your control. This must not exceed 60. | The matching number field on the Residence status tab |
11.1 Transit days | The days you were in the UK at midnight in 2025–26 but in transit. Do not include these days in box 10. | The matching number field on the Residence status tab |
12 Ties to the UK | The number of UK ties you had. See the rules below. | The matching number field on the Residence status tab |
13 Days worked more than 3 hours in the UK | See the rules below. | The matching number field on the Residence status tab |
14 | HMRC says this box does not need to be completed as part of making an election or claim to OWR. | Leave blank for OWR |
Split year treatment (boxes 3, 3.1 and 6)
If you are UK resident in a tax year, you pay UK tax as if you were resident for the whole year. If you are resident, become resident or cease to be resident during the year, you must consider whether a case of split year applies. If one does, the year splits into a UK part and an overseas part, and you pay tax only on income arising in the UK part.
HMRC lists 8 sets of circumstances:
Case | Circumstances | HMRC guidance |
1 | Starting full-time work overseas | RFIG21040 to RFIG21080 |
2 | The partner of someone starting full-time work overseas | RFIG21090 to RFIG21120 |
3 | Ceasing to have a home in the UK | RFIG21130 and RFIG21140 |
4 | Starting to have a home in the UK only | RFIG21150 and RFIG21160 |
5 | Starting full-time work in the UK | RFIG21170 and RFIG21180 |
6 | Ceasing full-time work overseas | RFIG21190 to RFIG21230 |
7 | The partner of someone who has stopped working overseas | RFIG21240 to RFIG21260 |
8 | Starting to have a home in the UK | RFIG21270 and RFIG21280 |
If you put 'X' in box 3:
Give details of which split year case applies in 'Any other information' (box 54).
Do not put 'X' in box 1, but fill in box 6.
Put the number of days spent in the UK for the overseas part of the tax year in box 10.
If you put 'X' in box 3.1, give details of which cases apply in box 54. For more information, read RFIG21000 (split year treatment).
Days in the UK (boxes 10, 11 and 11.1)
Box 10. Count the days you were in the UK at midnight. Add any days over 30 that count as deemed days, and make a note in box 54 of how many deemed days you included. Include days in the UK at midnight because of exceptional circumstances. If you claim split year treatment and put 'X' in box 3, enter only days spent in the UK for the overseas part of the year.
Box 11. Exceptional circumstances include an illness that happened while you were in the UK and stopped you travelling. Other examples are national and local disasters such as civil unrest, natural disasters and the outbreak of war. The maximum is 60 days in any tax year. HMRC's guidance starts at RFIG22210.
Box 11.1. A transit day is a day when you travel from one country outside the UK to another, and during your journey you arrive in the UK as a passenger and leave the next day. Between arriving and leaving, you must not take part in any activities unrelated to your passage through the UK. You do not need to include transit days in box 10.
Deemed days. The Statutory Residence Test counts days when you are in the UK at midnight. Subject to the deeming rule, a day when you are not here at midnight does not count. The deeming rule applies if you satisfy all of the following:
you were UK resident in one or more of the preceding 3 tax years
you have at least 3 UK ties for the tax year
you were present in the UK on more than 30 days in the tax year when you were not here at midnight
The deeming rule will not apply if you put 'X' in box 7.
UK ties (box 12)
Ties are connections you have with the UK. The number of ties dictates how many days you can spend here before you become UK resident. HMRC says to consider 5 ties.
Tie | When you have it |
Family tie | Your husband, wife, civil partner (unless separated) or partner (who you live with as husband or wife) is resident in the UK for 2025–26. You can also have a family tie if you have a child under 18 resident in the UK for 2025–26, but special rules apply (RFIG20510 onwards). |
Accommodation tie | You have a place to live in the UK that is available to you for a continuous period of 91 days and where you must spend at least one night during 2025–26. This rises to 16 nights if the accommodation is the home of a close relative. |
Work tie | You do at least 40 days' work in the UK during 2025–26. You must work for more than 3 hours each day for a day to count. |
90 day tie | In either 2023–24 or 2024–25, you were in the UK for more than 90 days (at midnight). |
Country tie | You spend the majority of your midnights in the UK in 2025–26. Only consider this tie if you were resident in one or more of 2022–23, 2023–24 and 2024–25. |
For box 12:
If you have not put 'X' in box 1 but you put 'X' in box 3 because you meet split year case 4 or 8, enter the number of UK ties you had in the overseas part of 2025–26.
If you have not filled in box 1 or box 3, you do not need to fill in box 12.
Workdays in the UK (box 13)
If you put 'X' in box 1 and box 7 because you meet the third automatic overseas test, enter the total days you worked for more than 3 hours in the UK during 2025–26.
If you have not put 'X' in box 1 but you put 'X' in box 3 because you meet split year case 1 or 6, enter the total days you worked for more than 3 hours in the UK during the overseas part of the year.
For what counts as 'work', see RFIG20740.
Items that go elsewhere on the return
Item | Where it goes on HMRC's forms | In GoSimpleTax |
Split year case details | 'Any other information' (box 54) | The Any other information section of the SA109 page |
Number of deemed days included in box 10 | 'Any other information' (box 54) | The Any other information section of the SA109 page |
Start and end dates of gaps between employments | 'Any other information' (box 54) | The Any other information section of the SA109 page |
Personal allowances for non-residents and dual residents (boxes 15 to 19) | Same page, a different section | The Personal allowances tab |
Quick checks before you submit
If you put 'X' in box 1, you also made entries in boxes 7 to 13 where they apply, and did not use boxes 3 and 3.1
If you put 'X' in box 3, you did not put 'X' in box 1, you filled in box 6 and you gave the split year case in box 54
Box 10 includes deemed days over 30, and box 54 says how many
Box 11 does not exceed 60
Transit days are in box 11.1 and not in box 10
Box 8 only has an 'X' if box 7 has one, and the gap dates are in box 54
You did not submit the SA109 pages as an electronic attachment to your online return