Branch² Intelligence

Form: Residence and foreign income and gains (FIG) regime etc (Self Assessment SA109)

UK · 2026-09-28

Key takeaway

HMRC updates Self Assessment guidance for residence and foreign income/gains.

  1. Step 1 · The triggerHMRC updates Self Assessment guidance, requiring explicit disclosure of residence and domicile status for foreign income/gains.
  2. Step 2 · Knock-onNon-domiciled and foreign-income taxpayers face increased compliance complexity and risk of error.
  3. Step 3 · Reaches youSMEs and individuals with cross-border tax affairs seek specialist tax/accountancy advice to ensure compliance, raising demand for these services and increasing compliance costs for affected SMEs.

The trigger is reported by the source below. The steps that follow are Branch²’s traced reasoning — how the shock could reach a business like yours, not a prediction.

Source: HM Revenue & Customs

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This is automated analysis for information only. It is not investment advice, not a recommendation, and not a solicitation to buy or sell any security. Branch² is not authorised or regulated. Do your own research.