SA109

Upzeecreek

I left my job in the UK to work overseas midway through tax year 24/ 25. Salary overseas is tax exempt. 
I'm ordinarily resident in the UK and will continue to be due to ties/ time spent in uk. I'm not requesting any split year treatment. From reading the notes for SA109, I don't need to submit SA109 even though I've started working overseas. Is this correct? 
I understand that my foreign income just needs to be noted in the addition comments section of the self assesment. Thanks

Upzeecreek

Overseas salary is definitely tax exempt in overseas country and in the UK ( HMRC immunities & privileges/ international organisations). I'm also classed as non resident for tax purposes in the overseas country so no double taxation issues.
So just back to my original question about SA109 and not needing to submit that? 

Upzeecreek

Yes, domiciled in the UK 
Emoluments from international organisations such as IMF, United Nations, world trade organisation etc are tax exempt in the UK even if earnt overseas.

sheramber

Upzeecreek said:

Overseas salary is definitely tax exempt in overseas country and in the UK ( HMRC immunities & privileges/ international organisations). I'm also classed as non resident for tax purposes in the overseas country so no double taxation issues.
So just back to my original question about SA109 and not needing to submit that? 

Have you applied to HMRC for tax exemption uner   HMRC immunities & privileges/ international organisations).

The relvant department would be the best people to advise you re submitting any self assessment forms.

Upzeecreek

sheramber said:

Upzeecreek said:

Overseas salary is definitely tax exempt in overseas country and in the UK ( HMRC immunities & privileges/ international organisations). I'm also classed as non resident for tax purposes in the overseas country so no double taxation issues.
So just back to my original question about SA109 and not needing to submit that? 

Have you applied to HMRC for tax exemption uner   HMRC immunities & privileges/ international organisations).

The relvant department would be the best people to advise you re submitting any self assessment forms.

HMRC said I just needed to include a note about about tax exempt salary on my SA and attach the exemption certificate. 
It's the SA109 that I'm unsure about. 

sheramber

[Deleted User] said:

Upzeecreek said:

It's the SA109 that I'm unsure about. 

The self-assessment guidance "How to fill in your tax return (2024)" says:

You should fill in the ‘Residence, remittance basis etc’ pages if you:
• are not a UK resident
• are eligible to overseas workday relief
• arrived in the UK during the 2023 to 2024 tax year and became a UK resident
• want to claim split-year treatment
• have a domicile outside the UK
• have foreign income or capital gains and want to use the remittance basis for the 2023 to 2024 tax year

From what you have said none of that applies to you.  

Upzeecreek said:

 
Emoluments from international organisations such as IMF, United Nations, world trade organisation etc are tax exempt in the UK even if earnt overseas.

My understanding is that salaries for British nationals employed by the International Monetary Funds are not exempt from UK tax (but I've not looked for the statutory instrument to check).  

For other organisations the exemption is conditional (e.g. with NATO you would need to be a "civilian staff personnel with a permanent administrative assignment").  As you say, if you worked abroad then HMRC will ask you for a certificate from the organisation confirming your role to make sure you can claim the exemption.  

The OP has confirmed he has an exemption certificate so his exemption is not in dispute.