Non residence etc.
Tax year 6 April 2007 to 5 April 2008

Your name

Your unique taxpayer reference (UTR)

Residence status
Work through pages NRN 1 to NRN 10 of the notes before you fill in boxes 1 to 9.
1

If you were not resident in the UK for 2007–08, put ‘X’ in
the box

6

If you arrived in the UK on or after 6 April 2007, enter
the date you arrived DD MM YYYY

2

If you were not ordinarily resident in the UK for 2007–08,
put ‘X’ in the box

7

If you left the UK on or after 6 April 2007, enter the
date you left

3

If you are requesting split-year treatment for 2007–08,
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 2006–07,
put ‘X’ in the box

9

If you have come to the UK to live or to remain here for an
extended period, put ‘X’ in the box

5

If you were ordinarily resident in the UK for 2006–07,
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 2007 until your arrival, or for the period from your departure
until 5 April 2008.
10

Number of days spent in the UK during 2007–08 (excluding
days of arrival and departure)

11

Number of days in box 10 attributed to
exceptional circumstances

12

Number of separate occasions that you have been
to the UK during 2007–08

SA109 2008 net

13

Number of workdays you spent in the UK

14

Number of days you have spent in the UK since
5 April 2004 or, if you left the UK after 5 April 2004, the
number of days spent in the UK since you left
(excluding days of arrival and departure)

Tax Return: Non-residence etc. pages: Page NR 1

HMRC 12/07

Personal allowances
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, put ‘X’ in the box

17

Enter the code(s) for the country or countries of which you
are a national and/or resident – read pages NRN 14 to
NRN 16 of the notes

Residence in other countries and Double Taxation Relief
If you are claiming relief in box 20 or box 21, fill in the appropriate claim form in Help Sheet 302 or 304 and send this as well.
18

Enter the code(s) for the country or countries,
other than the UK, in which you were resident for
tax purposes for 2007–08

20

Relief under Double Taxation Agreements between
the UK and other countries – amount claimed because
of an agreement awarding residence to another
country (see Help Sheet 302)

£
21
19

If you were also resident in either or both of
the countries above for 2006–07, enter the
appropriate code(s)

•

0 0

Relief claimed because of other provisions of the
relevant Double Taxation Agreements (see
Help Sheet 304)

£

•

0 0

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

23

If 2007–08 is the first year that you have said that your
domicile is outside the UK, 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

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

Any other information
27

Please give any other information in this space

SA109 2008 net

Tax Return: Non-residence etc. pages: Page NR 2

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