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 the box 6 If you arrived in the UK on or after 6 April 2008, enter the date you arrived DD MM YYYY 2 If you were not ordinarily resident in the UK for 2008–09, put ‘X’ in the box 7 If you left the UK on or after 6 April 2008, enter the date you left 3 If you are requesting split-year treatment for 2008–09, 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 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 exceptional circumstances 14 Number of days you have spent in the UK since 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 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 – see page RRN 13 of the notes 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, other than the UK, in which you were resident for tax purposes for 2008–09 - see page RRN 13 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 Help Sheet 302) £ 21 19 If you were also resident in either or both of the countries above for 2007–08, enter the appropriate code(s) - see page RRN 13 of the notes • 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 2008–09 is the first year that you have told us that your domicile is outside the UK, put ‘X’ in the box SA109 2009 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 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 2008–09, put ‘X’ in the box 31 £ 32 28 If your unremitted income and capital gains for 2008–09 is less than £2000, put ‘X’ in the box 34 30 If you were under 18 on 5 April 2009, put ‘X’ in the box Please give any other information in this space SA109 2009 • 0 0 • If you have remitted any nominated income or gains during 2008–09, put ‘X’ in the box – see notes Any other information 35 0 0 Adjustment to payments on account – see notes £ If you were UK resident for 2008–09 and for 7 or more of the preceding 9 tax years, put ‘X’ in the box • Amount of nominated capital gains £ 33 29 Amount of nominated income 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