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 Personal allowances tab. Use this tab if you want to claim personal allowances as a non-resident, or as a dual resident, under a double taxation agreement (DTA) or on some other basis.
Gather these documents first:
Document | When you get it | What it gives you | Boxes |
Certificate of residency for the period of your claim | From the overseas tax authority | Supports your claim under a DTA | 15 |
Passport or other document showing your nationality | Your own records | Shows you are a national of the country concerned | 15 |
Country or territory list in HMRC's notes | HMRC's SA109 Notes | The 3-letter code for each country | 17, 18, 19 |
HMRC says to keep your certificate and documents safe in case it needs to see them later.
Personal allowances (boxes 15 and 16)
Box | What HMRC asks for | GoSimpleTax field |
15 Personal allowances under a double taxation agreement | 'X' if you are claiming personal allowances as a non-resident under the terms of a DTA and you meet one of the conditions below. | The matching tick box on the Personal allowances tab |
16 Personal allowances on some other basis, or as a dual resident remittance basis user under certain DTAs | 'X' if you are entitled to claim personal allowances as a non-resident in the UK for one of the reasons below. | The matching tick box on the Personal allowances tab |
Box 15 conditions
Put 'X' in box 15 if you meet one of these conditions:
You are a national of Israel and Jamaica.
You are a national and a resident of Argentina, Australia, Azerbaijan, Bangladesh, Belarus, Bolivia, Bosnia-Herzegovina, Botswana, Canada, Egypt, Gambia, India, Indonesia, Ivory Coast (Cote d'Ivoire), Japan, Jordan, Kazakhstan, Korea (Republic of), Lesotho, Malaysia, Montenegro, Morocco, New Zealand, Nigeria, Oman, Pakistan, Papua New Guinea, Philippines, Russian Federation, Serbia, South Africa, Sri Lanka, Sudan, Switzerland, Taiwan, Tajikistan, Thailand, Trinidad and Tobago, Tunisia, Turkey, Turkmenistan, Uganda, Ukraine, Uzbekistan, Venezuela, Vietnam or Zimbabwe.
You are a resident of Barbados, Belgium, Burma, Fiji, Greece, Ireland, Kenya, Luxembourg, Mauritius, Namibia, Netherlands, Portugal, Swaziland or Switzerland.
Do not put 'X' in box 15 if you are either:
a resident of Kenya or Mauritius
a resident, but not a citizen, of Belgium, Luxembourg, Portugal or Switzerland
…and your income consists solely of dividends, interest or royalties (or a combination of any). You are not entitled to personal allowances if these conditions apply.
For more on relief under double taxation agreements for non-residents, search for 'HS304' on gov.uk.
Box 16 reasons
Put 'X' in box 16 if you are entitled to claim personal allowances as a non-resident in the UK because:
you are a British citizen or a national of another member state of the European Economic Area (EEA). HMRC lists the EEA member states as: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Slovak Republic (Slovakia), Slovenia, Spain and Sweden
you are resident in the Isle of Man or the Channel Islands
you previously resided in the UK and are resident abroad for the sake of your health, or the health of a member of your family living with you
you are, or have been, employed in the service of the British Crown
you are employed in the service of any State under the protection of His Majesty
you are employed in the service of any missionary society
you are a widow, widower or surviving civil partner whose late husband, wife or civil partner was in the service of the British Crown
Dual residents and the remittance basis
From 6 April 2025 it is no longer possible to use the remittance basis of taxation. If you are dual resident in 2025–26, you cannot claim the remittance basis for income or gains arising after 6 April 2025. You will also not be able to claim personal allowances under the terms of a DTA.
Country codes (boxes 17 to 19)
Use the country or territory list in HMRC's SA109 Notes to find the 3-letter code for boxes 17 to 19. Use a separate row for each country. For example, the code for Jersey is JEY.
Box 17. Enter the code for each country of which you are a national and/or resident. Only fill in box 17 if you filled in box 15 or 16.
Box 18. Enter the code for the relevant country or countries, as the form directs.
Box 19. Only fill in box 19 if you filled in box 18 and you were resident in either or both countries shown in box 18 during 2024–25 and 2025–26.
If none of the listed countries applies, use the code ZZZ ('None of the above') and give details in 'Any other information' (box 54).
Items that go elsewhere on the return
Item | Where it goes on HMRC's forms | In GoSimpleTax |
Relief under double taxation agreements (boxes 20 to 22) | Same page, Residence in other countries section | The Residence in other countries tab |
Details if no listed country applies | 'Any other information' (box 54) | The Any other information section of the SA109 page |
Election to use Overseas Workday Relief (OWR) | Same page, OWR section | The Overseas Workday relief (OWR) tab. HMRC says an OWR election means you are not entitled to certain allowances, such as personal allowances. |
Quick checks before you submit
You have a certificate of residency for the period of your claim, and passport or similar proof of nationality where needed
You did not put 'X' in box 15 if the exclusions above apply to you
Box 17 is only filled in if you filled in box 15 or 16
Box 19 is only filled in if you filled in box 18 and were resident in the relevant country in both 2024–25 and 2025–26
You used a separate row and the correct 3-letter code for each country
You are not claiming the remittance basis or DTA personal allowances as a dual resident for income or gains arising after 6 April 2025