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 in other countries tab. Use this tab if you are claiming relief under a double taxation agreement (DTA) between the UK and another country.
Gather these documents first:
Document | When you get it | What it gives you | Boxes |
Helpsheet 304, 'Non-residents – relief under double taxation agreements' | From gov.uk (search for 'HS304') | Help to fill in boxes 20 and 22, plus the claim form to send in | 20, 22 |
Helpsheet 302, 'Dual residency' | From gov.uk (search for 'HS302') | Help to fill in box 21, plus the claim form to send in | 21 |
Your records of UK tax deducted | Your own records | The amount of UK tax deducted | 21, 22 |
Double taxation relief (boxes 20 to 22)
Box | What HMRC asks for | GoSimpleTax field |
20 DTA income for which partial relief is claimed | The amount of double taxation agreement income for which you are claiming partial relief. You need Helpsheet 304. You also need to complete and send in the claim form included in the helpsheet. | The matching amount field on the Residence in other countries tab |
21 Relief under DTAs because an agreement awards residence to another country | Only enter the amount of UK tax deducted. You need Helpsheet 302. You also need to complete and send in the appropriate claim form from the helpsheet. | The matching amount field on the Residence in other countries tab |
22 Relief claimed because of other provisions of the relevant DTAs | Only enter the amount of UK tax deducted. You need Helpsheet 304. You also need to complete and send in the appropriate claim form from the helpsheet. | The matching amount field on the Residence in other countries tab |
If you claim relief in box 21 or box 22, fill in the claim form in Helpsheet 302 or 304 and send it as well. All money boxes are in whole pounds.
Attachments in GoSimpleTax are not sent to HMRC, so you must send the claim form to HMRC yourself.
Temporary non-residents, income and capital gains
When you return to the UK after a period of temporary non-residence, you may be charged tax on certain income and gains that arose or were remitted during that period. The rules depend on the tax year you left the UK.
Income Tax, left in 2012–13 or an earlier year: see HMRC6.
Income Tax, left in 2013–14 or a later year: see RFIG21510 onwards. Search for 'RFIG21500' on gov.uk.
Capital Gains Tax: search for 'HS278' on gov.uk.
Items that go elsewhere on the return
Item | Where it goes on HMRC's forms | In GoSimpleTax |
Double taxation relief claims (for the note) | 'Any other information' (box 54) | The Any other information section of the SA109 page |
Personal allowances under a DTA (boxes 15 to 19) | Same page, Personal allowances section | The Personal allowances tab |
Quick checks before you submit
Boxes 21 and 22 show only the amount of UK tax deducted
You completed the claim form in Helpsheet 302 or 304 for each claim
You sent the claim form to HMRC, because GoSimpleTax attachments are not sent
You checked the temporary non-resident rules if you left and returned to the UK