SA106

The SA106 is a form that you attach to your main SA100 Self Assessment tax return form if you need to declare and pay tax on foreign income or profits from selling assets (property, shares, and so on) that are abroad. 

You can easily download the SA106 form on HMRC’s website.

How to submit an SA106 form

If you submit your tax return by paper, you have to print the SA106, fill it out, then post it to HMRC by 31st October. And don’t forget to attach the SA100 to it when you do this. You can’t submit your SA106 without it. 

If you submit your tax return online, it’s simpler. You can complete everything digitally, including the SA106, by 31st January of the following year.

Timeline to submit in the 2024/25 tax year

• Tax year: 6th April 2024 – 5th April 2025
• Register for Self Assessment: 5th October 2025
• Submit SA106: 31st October 2025
• Deadline to submit tax return online: 31st January 2026

Does everyone with overseas income fill it in?

There are some exceptions to filling out an SA106. If you earn foreign income from property, for instance, you don’t have to declare any annual income less than £1,000. This is covered by the property income allowance. 

Here are some more examples:

• If your foreign income comes from a partnership, you fill out the SA104 form instead
• When you earn money abroad from employment, you fill out the SA102 form
• If your income comes from property (specifically a holiday let) in the EEA, you need to fill out the SA105 form

I’ve already paid tax on the income

Even if you’ve already paid tax abroad, you still need to declare that income to HMRC by filling in the SA106 form.

The good news? You might not be taxed twice. You can usually claim Foreign Tax Credit Relief, which lets you deduct the foreign tax you’ve already paid from your UK tax bill.