The SA101 is the Additional Information supplementary page to the SA100 tax return. It collects the less common income, reliefs and charges that the main return has no box for: gilt interest, life insurance gains, stock dividends, share schemes and lump sums, Married Couple's Allowance, venture capital reliefs, pension charges and tax avoidance disclosures.
Who completes it
Anyone whose return needs one of the entries listed below. Most returns do not need it; the SA101 exists so that the SA100 itself can stay short. The Additional information question on page TR2 of the SA100 is answered Yes when it is attached.
What it asks for
- Other UK income (page Ai1): interest from gilts and deeply discounted securities, gains on life insurance policies, stock dividends and bonus issues, business receipts taxed as income of an earlier year.
- Share schemes and employment lump sums (Ai2): taxable amounts from share schemes, redundancy and other lump sums, and the seafarers’ and foreign-earnings deductions.
- Other tax reliefs (Ai2): qualifying loan interest, annuities, Enterprise Investment Scheme (30%), Seed EIS (50%), Venture Capital Trust (30% for 2025-26, 20% from 6 April 2026) and Community Investment Tax Relief, and the age-related Married Couple’s Allowance for a spouse born before 6 April 1935.
- Other information (Ai3 and Ai4): income tax losses, pension savings charges, tax avoidance scheme reference numbers and the boxes that adjust the tax calculation.
In Tax Optimiser
Add the Additional Information (SA101) section from the section picker. The venture capital reliefs are each capped at the tax charged, the Married Couple’s Allowance is worked out with its income taper and transfer options, and the taxable lump sum boxes feed the calculation while the exemption boxes are kept for information only.
Read more: the Self Assessment supplementary pages.
