HMRC Compliance
HMRC Self Assessment & Foreign Income (SA100 + SA109)
Step-by-step guide to filing Form SA100 and Supplementary Page SA109 for foreign income, split year treatment, and double tax relief claims.
Key Statutory Thresholds & Rules (2025/2026)
Required for anyone with foreign income/gains exceeding £2,000, non-doms claiming FIG/Remittance, those claiming split-year treatment, or high earners (> £150,000).
HMRC Compliance & Tax Planning Checklist
- Verified against GOV.UK Statutory Tax Guidance and HMRC Finance Act updates.
- Applies to UK tax year: 6 April 2025 – 5 April 2026.
- Self-Assessment deadlines: 31 October (Paper) / 31 January (Online).
Important Notice: HMRC rules change based on your individual ties, physical presence days, and residency history. Always consult a qualified Chartered Tax Adviser (CTA) for personal filings.