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An SA106 form is a supplementary page to the paper-based Self Assessment tax return. It’s used by UK tax residents who need to declare extra earnings or gains from foreign income which can’t be reported through the main Self Assessment tax return alone.

Who needs to complete an SA106?

You may need to complete an SA106 form if you earn income from any foreign sources and need to pay tax on these earnings. This will normally apply if you have any of the following in a tax period:

  • Income from any land or property you own overseas
  • Interest specifically attached to overseas savings
  • Dividends from foreign companies you’re a part of
  • Overseas pension income
  • Foreign tax paid on employment, self-employment or other earnings

SA106 exemptions

If your total income from foreign property is below £1,000 in a tax year (this includes furnished holiday letting income and UK property earnings too), you are exempt from SA106. This is because the income will be classed as part of your Property Income Allowance.

Don’t file an SA106 form to report:

  • Foreign employment income – use an SA102 form instead. For this type of income, you should only use SA106 to claim the foreign tax paid on these specific earnings.
  • Foreign income your business or partnership has earned – use an SA101 or SA104 form instead.
  • Income from a furnished holiday letting in the European Economic Area (EEA) – in most cases, use an SA105 form instead.

Do I have to submit an SA106 if I file my Self Assessment online?

No, you only need to submit an SA106 form if you are submitting your Self Assessment tax return by post. If you file your SA online, the form will already cover all the sections you need to include for HMRC.

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How do I submit an SA106 form?

Simply download the SA106 form from HMRC’s website, print it out, fill it in and post it to the address shown along with your main SA100.

Remember: The deadline for submitting a paper return is earlier than online returns, so make sure your full Self Assessment is with HMRC before 31st October if you’re submitting via post.

Foreign Tax Credit Relief (FTCR)

If you’re a UK resident and think you’ve already paid tax on foreign income that is also chargeable to UK tax, you might be eligible for Foreign Tax Credit Relief (FTCR). Criteria for FTCR includes:

  • The foreign income must have been taxed in accordance with the overseas country’s laws.
  • The amount of FTCR cannot be more than the UK tax on the same income or gains.
  • Specifics relating to any double taxation agreement (DTA) in the country you earned the foreign income from.

If you think you qualify, you can claim FTCR whenever you report foreign income via Self Assessment.

Learn more about our online accounting services, including support for your Self Assessment. Call 020 3355 4047 and get an instant online quote.

About The Author

Stephanie Whalley

Serial snacker, compulsive cocktail sipper and full time wordsmith with a penchant for alliteration, all things marketing and pineapple on pizza.

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