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Do not fill in any of this section for resident and ordinarily resident (only relevant up to 2013) UK domiciled individuals unless their residence status is changing in the year.
Only enter date of arrival in the UK if during the tax year
Only enter date of leaving the UK if during the tax year
Only complete this section if non-resident or not domiciled in the UK
To be claimed as a non-resident
Click here to view the SA109 notes where a list of all country codes are included
For years 2008 to 2013:
In order to tick box 23; box 22 must also be ticked
In order to complete box 24; box 22 must be ticked
Box 25 can only be ticked if box 22 is also ticked
In order to complete box 26; box 22 must be ticked
For years 2014 onwards:
In order to tick box 24; box 23 must also be ticked
In order to complete box 25; box 23 must be ticked
Box 26 can only be ticked if box 23 is also ticked
In order to complete box 27; box 23 must be ticked
Click here to view a flow chart which can be used to determine whether or not the remittance basis charge is due.
The following Revenue help sheets are available:
HS211 Employment - Residence and domicile issues
HS212 Tax equalisation
HS300 Excluded income computation
HS302 Dual residents
HS303 Non-resident entertainers and sports persons
HS304 Non-residents - relief under double taxation agreements
Split year treatment will apply only if resident in the UK (only relevant up to 2013).
By marking an individual as non-UK-resident, the tax computation will automatically perform an excluded income computation and compare it to the normal tax computation. If the excluded income computation is beneficial that computation will be printed instead of the normal tax computation.
