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 Remittance basis tab. From 6 April 2025 it is no longer possible to use the remittance basis of taxation. However, foreign income and gains from before 6 April 2025 to which the remittance basis applied can still be taxed when you remit them to the UK.
Use this tab if you remitted nominated foreign income or gains in 2025–26, if you are claiming Business Investment Relief, or if an investment you previously claimed relief on no longer qualifies.
Gather these documents first:
Document | When you get it | What it gives you | Boxes |
Your records of nominated foreign income or gains and amounts remitted | Your own records | Amounts remitted in 2025–26 and the tax year they relate to | 37 |
Your records of investments in qualifying businesses | Your own records | The amount invested in each separate company | 38 |
Company registration number and details of the investment that no longer qualifies | Your own records and Companies House | The amount that no longer qualifies and the company's number | 39 |
Remittance basis boxes (boxes 37 to 39)
Box | What HMRC asks for | GoSimpleTax field |
37 Remitted nominated income or gains during 2025–26 | 'X' if you remitted any nominated foreign income or gains in excess of £10 for any tax year during 2025–26. If the income or gain covers more than one tax year, give a breakdown in 'Any other information' (box 54). | The matching tick box on the Remittance basis tab |
38 Relief from UK tax for foreign income or gains invested in a qualifying business during 2025–26 | Put in box 54 a breakdown of the amounts invested in each separate company. | The matching tick box on the Remittance basis tab |
39 Previously claimed relief for a qualifying investment that no longer qualifies | If you put 'X', tell HMRC the amount of the investment that no longer qualifies and the company registration number in box 54. | The matching tick box on the Remittance basis tab |
Key points from HMRC's notes:
Box 37. If you make a TRF designation election for 2025–26, you may not need to apply the nominated income or gains ordering rules. See the Temporary Repatriation Facility notes.
Box 38. Business investment relief and its qualifying conditions are covered from RDRM34300 onwards in the Remittance Basis and Domicile Manual.
Box 39. You must make sure the claim is withdrawn. Any tax due on the remittance must be paid, though you may be entitled to make a designation on the remittance under the TRF.
For more on remittances of nominated income or gains, see RDRM35100 onwards and RDRM76300. Search for the 'Remittance Basis and Domicile Manual' on gov.uk.
Items that go elsewhere on the return
Item | Where it goes on HMRC's forms | In GoSimpleTax |
Breakdown of nominated income or gains over more than one tax year | 'Any other information' (box 54) | The Any other information section of the SA109 page |
Amounts invested in each company (box 38) | 'Any other information' (box 54) | The Any other information section of the SA109 page |
Amount and company registration number for an investment that no longer qualifies (box 39) | 'Any other information' (box 54) | The Any other information section of the SA109 page |
Remitted nominated foreign income or gains (over £10) in 2024–25 that cover more than 1 tax year | 'Any other information' (box 54) | The Any other information section of the SA109 page |
Temporary repatriation facility (TRF) designations | Same page, TRF section | The Temporary Repatriation facility (TRF) tab |
Quick checks before you submit
Box 37 has 'X' only if you remitted nominated income or gains above £10
A breakdown by tax year is in box 54 if the amount covers more than one tax year
A breakdown by company is in box 54 for any Business Investment Relief
For box 39, the amount and company registration number are in box 54 and the claim is withdrawn
Any tax due on a remittance has been paid, or a TRF designation has been considered