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For individuals and businesses in the self assessment system, a tax return has to be completed every year. All types of income have to be included, in addition to any expenses, claims for tax reliefs, and other allowances. Although the main tax return has to be completed – either the full or short version depending on circumstances – supplementary pages may also be required.


This form is used to provide further information to HMRC, including less common types of income. This may include compensation payments, royalty payments, interest received from gilt edged securities, and share schemes. There are many more types of UK income which will need to be included on this supplementary page.


For those who are in the self assessment system but have also been employed during the relevant tax year, the supplementary page SA102 must be completed. This asks for details of all employment during the year, along with pay received and tax paid.


If you are self employed, you will have to complete supplementary pages that ask for details of your work. There are two versions – SA103S and SA103F, the short and the full version of the self employment pages. For those who have fairly straightforward tax affairs, it may be possible to complete the SA103S. To be eligible to complete this form, your annual turnover must be below £79,000. For those who have a yearly turnover exceeding £79,000, a form SA103F must be completed.


This supplementary page has a full and short version for partners of a business to complete. To qualify for the short version of the partnership supplementary page, you must only have trading income to declare and interest. The SA104F has to be completed by other partners who have more complex affairs and want to declare other income.


Companies and individuals who are declaring income from property, furnished lettings, or land in the UK can inform HMRC by using the form SA105. Income from holiday lettings can also be declared using this form.

These are some of the most commonly used supplementary pages, but there are others that have to be completed for specific occupations, including Members of Parliament, Ministers of Religion, and Lloyd’s underwriters.

When you complete your tax return, it is also possible for you to calculate your own tax bill by completing the form SA110, which is the Tax Calculation Summary.

About The Author

Karl Bilby

We work very closely with our expert accountants to bring you the latest factually correct tax and accounting news. We also enjoy writing about small business news that we hope you find useful!

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