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 download this form on HMRC’s website.
If you submit your tax return by paper, you have to print the SA106, fill it, then post it to HMRC by October 31st. You also have to make sure that you attach the SA100 to it.
Of course, if you do your tax return online, you don’t need to worry about this. You also more time to submit it – January 31st of the following year.
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