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The short answer
You need the SA109 residence pages if you were not UK resident for the tax year, became resident during it, are claiming split year treatment, or want to claim the FIG regime or overseas workday relief. For a Nigerian that typically means the year you arrive, the year you leave, any year you claim relief on Nigerian income, and every year you are a non-resident landlord.
Most people in the UK never see the SA109. It is the part of the Self Assessment return that deals with residence, and it matters a great deal to anyone who moves between Nigeria and the UK. Leaving it out when you need it can mean paying UK tax on income that should have been outside it, or claiming a relief you have not properly made.
Who must complete it
HMRC's SA109 notes for 2026 say to fill in the pages if you:
- are not resident in the UK for the tax year;
- are UK resident and became resident during the year;
- are due split year treatment;
- want to claim relief under the foreign income and gains (FIG) regime;
- want to make an overseas workday relief election or claim;
- want to make a temporary repatriation facility designation, or claim Business Investment Relief.
How that maps to typical Nigerian situations
| Your situation | SA109 needed? | Why |
|---|---|---|
| First year in the UK after moving from Nigeria | Usually yes | You became resident in the year; split year may apply |
| Settled in the UK for years, small Nigerian rent declared on SA106 | Usually no | Resident all year, no claims needing the pages |
| New arrival claiming FIG on Nigerian income | Yes | The claim is made in boxes 28 and 29 |
| New arrival who also works days in Nigeria | Yes, if claiming | Overseas workday relief election and claim are in boxes 40 and 41 |
| Moved back to Nigeria during the year | Usually yes | Split year or non-residence |
| Living in Nigeria, letting a UK home | Yes | GOV.UK tells non-resident landlords to complete the residence section |
The parts that need care
Counting days
Box 10 asks for the days you were in the UK at midnight. Transit days, which the notes define as days when you are travelling from one country outside the UK to another, go in box 11.1 instead and are not counted in box 10. If you were resident in one of the previous three years, have at least three UK ties and were in the UK on more than 30 days without staying until midnight, the deeming rule may add some of those days back. Our guide on the 16 and 46-day tests explains how the count feeds into residence.
Split year
Split year treatment applies only if you are UK resident for the year as a whole. You tick box 3, give the date the split begins or ends in box 6, and say which of the eight cases applies in box 54, the additional information box. See split year treatment when arriving from Nigeria.
FIG and overseas workday relief
Both depend on being a "qualifying new resident": within your first four years of UK residence after at least ten consecutive years of non-residence. The FIG claims are boxes 28 (income) and 29 (gains); the overseas workday relief election is box 40 and the claim box 41. Either one costs you the personal allowance for that year, so read the FIG personal allowance trade-off first.
Three common mistakes
- Leaving out the pages in the arrival year. If you arrived part way through and qualify for split year treatment, not claiming it can bring Nigerian income from before you arrived into UK tax.
- Claiming FIG without checking eligibility. Ten consecutive years of non-residence are needed before the first year of residence. Earlier UK study or work years may break that run.
- Guessing the day count. Midnight presence is the test, so an evening arrival at Heathrow counts and an early-morning departure does not. Reconstruct days from travel records, not memory.
Filing with the SA109
- If you file online, make sure the residence section is included; it is a supplementary part, not something every return shows by default.
- GOV.UK says non-resident landlords cannot use HMRC's online services and must post a return, use commercial software, or use a professional.
- A paper return must reach HMRC by 31 October after the tax year; online returns are due by 31 January.
- Keep your evidence: travel records, boarding passes, passport stamps or e-gate records, employer letters showing work days, and tenancy documents.
Where Pryme fits
Residence questions turn on dates and money trails. Payments in and out of a Pryme account carry dates and currencies, and a verifiable statement from VerifyDoc.ai can support what you enter on the pages. See the multicurrency account for how NGN and GBP sit together.
Questions people ask
What is the SA109 form?
It is the residence section of the Self Assessment return, used for non-residence, arrivals and departures, split year treatment, and claims such as the FIG regime and overseas workday relief.
Do I need SA109 just because I have Nigerian income?
Not if you were UK resident all year and are not making a FIG or overseas workday relief claim. The Nigerian income goes on the foreign pages (SA106).
Can I file SA109 online?
Many people can, but GOV.UK says non-resident landlords cannot use HMRC's online services and must use paper, commercial software or a professional.
How do I count days in the UK for SA109?
Count days you were in the UK at midnight, excluding transit days, and apply the deeming rule if it fits your circumstances.
Sources
- HMRC: SA109 Residence, remittance basis etc. notes 2026 · accessed Oct 2026
- GOV.UK: Tax on your UK income if you live abroad, rental income (updated 30 Sep 2026) · accessed Oct 2026
- GOV.UK: Self Assessment tax return deadlines (updated 30 Sep 2026) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.