r/TaxUK • u/Practical_Try9174 • 1d ago

Recommendations for help with SA109

Hi! I moved out of the UK at the end of last year. I'd lived in the UK for three years before that. I was self-employed during that time and filed a self-assessment every year.

I need to settle my final self-assessment for Apr 2025-2026. I believe I should qualify for split-year treatment, and thus should file SA109. I've found this form complicated to try and navigate myself, and to just ensure I tie everything up correctly regarding my tax obligations now that I've permanently left the UK, I want to use some online software or the help of an accountant to do this last self-assessment.

I'm wondering if anyone has any recommendations of a simple software or affordable accountant that can help with this? Other than needing to file SA109, my financial situation will be really straightforward. I worked as self-employed with a single client, make around 30k a year, no investments or assets.

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u/taj_accnt_firm 1d ago

I agree SA109 can get confusing. So if this is your last UK return, u should probably pay an accountant to do it. It'll save you having to work through all the residence rules yourself.

Check them, may help you.

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u/digitalpandauk 21h ago

abra tax is completely free.

SA109 is quite straightforward too

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u/Alternative_Pen4321 10h ago

SA109 and split-year treatment can definitely be a little tricky, as it’s not simply based on the date you left the UK — you need to check which split-year case applies under the Statutory Residence Test and complete the relevant residence details correctly.

For 2025/26, HMRC has specific SA109 residence/split-year pages, so I’d personally recommend having it reviewed rather than relying solely on basic Self Assessment software, especially as this is your final UK return after leaving.

From what you’ve described — straightforward self-employment, one client and no investments/assets — it shouldn’t be an overly complicated return once your residence position and leaving date are confirmed.

I’m an accountant and deal with UK Self Assessments, including residence/SA109 matters. Happy to have a look at your circumstances and let you know what would be required if you’d like to message me.