Residence, remittance basis etc. Tax year 6 April 2011 to 5 April 2012 Your name Your Unique Taxpayer Reference (UTR) Residence status Please read pages RRN 1 to RRN 5 of the notes before you fill in boxes 1 to 9. 1 If you were not resident in the UK for 2011–12, put ‘X’ in the box 6 If you arrived in the UK on or after 6 April 2011, enter the date you arrived DD MM YYYY 2 If you were not ordinarily resident in the UK for 2011–12, put ‘X’ in the box 7 If you left the UK on or after 6 April 2011, enter the date you left 3 If you are requesting split-year treatment for 2011–12, put ‘X’ in the box 8 If you work full-time abroad, or if you worked full-time abroad before the date in box 6 or after the date in box 7, put ‘X’ in the box 4 If you were resident in the UK for 2010–11, put ‘X’ in the box 9 If you have come to the UK to live or to remain here for a period of two years or more, put ‘X’ in the box 5 If you were ordinarily resident in the UK for 2010–11, put ‘X’ in the box Time spent in the UK if you were not resident or not ordinarily resident in the UK Please complete the boxes for the whole year unless you are requesting split-year treatment. If you are (you put ‘X’ in box 3) complete the boxes either for the period from 6 April 2011 until your arrival, or for the period from your departure until 5 April 2012. 10 Number of days spent in the UK during 2011–12 13 Number of workdays you spent in the UK 11 Number of days in box 10 attributed to exceptional circumstances 14 Number of days you have spent in the UK since 5 April 2008 or, if you left the UK after 5 April 2008, the number of days spent in the UK since you left 12 Number of separate occasions that you have been to the UK during 2011–12 SA109 2012 Tax Return: Residence, remittance basis etc: Page RR 1 HMRC 12/11 Personal allowances for non-residents and dual residents 15 If you are entitled to claim personal allowances as a non-resident because of the terms of a Double Taxation Agreement, put ‘X’ in the box 16 If you are entitled to claim personal allowances as a non-resident on some other basis, or as a dual resident remittance basis user under the terms of certain Double Taxation Agreements (see notes), put ‘X’ in the box 17 Enter the code(s) for the country or countries of which you are a national and/or resident – see page RRN 8 of the notes Country codes can be found in the Foreign notes. These are obtainable from www.hmrc.gov.uk or the SA Orderline. Residence in other countries 18 Enter the code(s) for the country or countries, other than the UK, in which you were resident for tax purposes for 2011–12 – see page RRN 8 of the notes 20 Relief under Double Taxation Agreements between the UK and other countries – amount claimed because of an agreement awarding residence to another country (see Helpsheet 302) £ 21 19 If you were also resident in either or both of the countries above for 2010–11, enter the appropriate code(s) – see page RRN 8 of the notes • 0 0 Relief claimed because of other provisions of the relevant Double Taxation Agreements – see Helpsheet 304 £ • 0 0 If you are claiming relief in box 20 or box 21, fill in the appropriate claim form in Helpsheet 302 or 304 and send this as well. Domicile 22 If you are domiciled outside the UK and it is relevant to your Income Tax or Capital Gains Tax liability, put ‘X’ in the box 24 If you have put ‘X’ in box 22 and have a domicile of origin within the UK, enter the date on which your domicile changed 23 If 2011–12 is the first year you have told us that your domicile is outside the UK, put ‘X’ in the box 25 If you were born in the UK but have never been domiciled here, put ‘X’ in the box 26 If you have put ‘X’ in box 22 and you were born outside the UK, enter the date that you came to live in the UK SA109 2012 Tax return: Residence, remittance basis etc: Page RR 2 Remittance basis Substantial changes were made to the remittance basis of taxation from 6 April 2008. Read pages RRN 10 to RRN 14, covering boxes 27 to 35, and pages RRN 18 to RRN 22 in the notes before completing this section. 27 If you are making a claim for the remittance basis for 2011–12, put ‘X’ in the box 31 Amount of income you are nominating – please provide details in box 35 £ 28 If your unremitted income and capital gains for 2011–12 is less than £2,000, put ‘X’ in the box 32 If you were UK resident for 2011–12 and for seven or more of the preceding nine tax years, put ‘X’ in the box – you must also complete boxes 27, 31 and 32 – see notes 33 30 • 0 0 Adjustment to payments on account for capital gains £ 34 0 0 Amount of capital gains you are nominating – please provide details in box 35 £ 29 • • If you have remitted any nominated income or gains during 2011–12, put ‘X’ in the box If you were under 18 on 5 April 2012, put ‘X’ in the box Any other information Boxes 13, 14, 20, 21, 24, 31 and 32 and the ‘Dual residents claiming the remittance basis’ and ‘Temporary non-residents and the remittance basis’ sections of the notes all contain information where further information in box 35 may be required. Please refer to the notes on these boxes for further information on this. 35 Please give any other information in this space SA109 2012 Tax return: Residence, remittance basis etc: Page RR 3 Any other information 35 continued Please give any other information in this space SA109 2012 Tax return: Residence, remittance basis etc: Page RR 4