SA106

Who completes it

A UK resident with income or gains from outside the UK: overseas bank interest and dividends, foreign pensions and social security, rents from property abroad, income from a foreign trust or estate, or gains on foreign life insurance policies. Small amounts of foreign dividends and interest with no foreign tax can go on the SA100 itself instead.

From 6 April 2025 the remittance basis was replaced by the foreign income and gains (FIG) regime, under which qualifying new arrivals can claim four years of relief on foreign income and gains. The claim and the Temporary Repatriation Facility are made on the SA109; the income itself is still reported on the SA106.

What it asks for

• Income by category: interest, dividends, pensions, property, and other income, each with the country, the amount before foreign tax, the foreign tax paid and any UK tax already accounted for.
• Foreign Tax Credit Relief (box 2): the relief for foreign tax, limited to the UK tax on the same income, worked out on HMRC’s HS263 working sheet.
• Income from land and property abroad, with its expenses, adjustments and residential finance costs.
• The rarer entries: foreign life insurance gains, income from non-resident trusts and the Transfer of Assets Abroad rules, and income that cannot be brought to the UK.

In Tax Optimiser

Add the Foreign (SA106) section and enter the taxable totals by category together with any special withholding tax or UK tax already accounted for, which is credited like tax deducted at source. Enter the Foreign Tax Credit Relief from the HS263 working sheet in box 2; the calculation credits it up to the tax charged. Overseas residential finance costs earn the same 20% reduction as UK property.

Read more: the Self Assessment supplementary pages.