Residence, remittance basis etc.
Tax year 6 April 2008 to 5 April 2009
Your name
Your unique taxpayer reference (UTR)
Residence status
Work through pages RRN 1 to RRN 10 of the notes before you fill in boxes 1 to 9.
1
If you were not resident in the UK for 2008–09, put ‘X’ in
6
If you arrived in the UK on or after 6 April 2008, enter
the box
the date you arrived DD MM YYYY
2
If you were not ordinarily resident in the UK for 2008–09,
7
If you left the UK on or after 6 April 2008, enter the
put ‘X’ in the box
date you left
3
If you are requesting split-year treatment for 2008–09,
8
If you work full-time abroad, or if you worked full-time
put ‘X’ in the box
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 2007–08,
put ‘X’ in the box
9
If you have come to the UK to live or to remain here for a
period of 2 years or more, put ‘X’ in the box
5
If you were ordinarily resident in the UK for 2007–08,
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 2008 until your arrival, or for the period from your departure
until 5 April 2009.
10
Number of days spent in the UK during 2008–09
13
Number of workdays you spent in the UK
11
Number of days in box 10 attributed to
14
Number of days you have spent in the UK since
exceptional circumstances
5 April 2005 or, if you left the UK after 5 April 2005, the
number of days spent in the UK since you left
12
Number of separate occasions that you have been
to the UK during 2008–09
SA109 2009
Tax Return: Residence, remittance basis etc. pages: Page RR 1
HMRC 12/08 net

Personal allowances
15
If you are entitled to claim personal allowances as a
17
Enter the code(s) for the country or countries of which you
non-resident because of the terms of a Double Taxation
are a national and/or resident – see page RRN 13 of
Agreement, put ‘X’ in the box
the notes
16
If you are entitled to claim personal allowances as a
non-resident on some other basis, put ‘X’ in the box
Country codes can be found in the Foreign notes. These are obtainable from www.hmrc.gov.uk or the Orderline
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,
20
Relief under Double Taxation Agreements between
other than the UK, in which you were resident for
the UK and other countries – amount claimed because
tax purposes for 2008–09 - see page RRN 13 of
of an agreement awarding residence to another
the notes
country (see Help Sheet 302)
£
• 0 0
21
Relief claimed because of other provisions of the
relevant Double Taxation Agreements
19
If you were also resident in either or both of
(see Help Sheet 304)
the countries above for 2007–08, enter the
£
• 0 0
appropriate code(s) - see page RRN 13 of
the notes
Domicile
22
If you are domiciled outside the UK and it is relevant
24
If you have put 'X' in box 22 and have a domicile of origin
to your Income Tax or Capital Gains Tax liability,
within the UK, enter the date on which your domicile changed
put ‘X’ in the box
25
If you were born in the UK but have never been
23
If 2008–09 is the first year that you have told us that your
domiciled here, put ‘X’ in the box
domicile is outside the UK, 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 2009
Tax Return: Residence, remittance basis etc. pages: Page RR 2

Remittance basis
Substantial changes were made to the remittance basis of taxation from 6 April 2008. Read pages RRN 17 to RRN 22
covering boxes 27 to 35 in the notes before completing this section.
27
If you are making a claim for the remittance basis for
31
Amount of nominated income
2008–09, put ‘X’ in the box
£
• 0 0
32
Amount of nominated capital gains
28
If your unremitted income and capital gains for 2008–09 is
£
• 0 0
less than £2000, put ‘X’ in the box
33
Adjustment to payments on account – see notes
£

29
If you were UK resident for 2008–09 and for 7 or more of
the preceding 9 tax years, put ‘X’ in the box
34
If you have remitted any nominated income or gains
during 2008–09, put ‘X’ in the box – see notes
30
If you were under 18 on 5 April 2009, put ‘X’ in the box
Any other information
35
Please give any other information in this space
SA109 2009
Tax Return: Residence, remittance basis etc. pages: Page RR 3

Any other information (continued)
35
Please give any other information in this space
SA109 2009
Tax Return: Residence, remittance basis etc. pages: Page RR 4