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:
- select the year that you need the form for
- download it
- print it
- fill it in
- 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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