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The SA106 form: how to use it to pay tax on your foreign income

The SA106 form is a document you need to fill and submit to HMRC if you are a UK tax resident, but you have to pay tax on foreign income.

Use it for:

  • wages from overseas jobs
  • rental income from properties abroad
  • foreign investments and savings accounts.

All of these will get taxed in the same way and at the same tax rates as income from UK sources.

How do I fill it in?

You can find the SA106 form on this HMRC page:

  1. select the year that you need the form for
  2. download it
  3. print it
  4. fill it in
  5. send it to HMRC alongside your main SA100 tax return form.

In any case, make sure you first download and read the “Foreign notes” pdf for that tax year – it’s on the same HMRC page.

It will explain what each item from the SA106 form means.

How do I submit it?

You need to attach it to your SA100 form.

You cannot file the SA106 form by itself.

Do I need to use it if I file my tax return online?

No.

You will only need to file the SA106 form if you decide to submit your tax return in paper format.

Don’t:

  • the deadline for using the paper tax return is October 31st – for online tax returns is 3 months later (January 31st)
  • it’s more complicated than the online version
  • it also takes longer to arrive – so if you made a mistake it’s harder to correct.

At TaxScouts we can file your tax return online for you instead – and for a flat £119.

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