Complete SA109 if you were not UK resident, became resident and want split-year treatment, are non-domiciled and claiming the remittance basis, or want Overseas Workday Relief.
You cannot file SA109 through HMRC's free online service — commercial software such as QuickTaxFiler is required.
QuickTaxFiler helps you complete Self Assessment and supplementary forms. If you have questions, use chat or email support@quicktaxfiler.co.uk.
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