HMRC has issued supplementary pages SA109 for completion alongside the main Self Assessment tax return (SA100) to enable taxpayers to declare their residence status and domicile position. The form is used to record information relevant to the residence and foreign income and gains regime, which affects how UK residents are taxed on overseas earnings. Businesses and individuals subject to Self Assessment must use this form to ensure compliance with residence and domicile reporting requirements.
Source: HMRC (GOV.UK) – Read the original