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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?

SA106 exemptions

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

How do I submit an SA106 form?

Foreign Tax Credit Relief (FTCR)

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:

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:

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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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.

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:

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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